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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0810

(b) Specific Items Classified


425.0810 Scrub Brushes. Sales of scrub brushes impregnated with a preparation recognized as a medicine are "medicines" when used by physicians to scrub prior to surgery. 5/28/92.