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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0744

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0744

(b) Specific Items Classified

425.0744 Prosthesis Consisting of Several Inter-Dependent Components. A prosthesis consisting of several inter-dependent components is considered to be one item. All the components of this system must be worn on the person of the patient in order for the sale of the system to be exempt from tax under Regulation 1591(b)(5). 3/6/91.