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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 425.0815

(b) Specific Items Classified


425.0815 Semi-Floater—Silicore. This item is described as used during "any cardiac emergency where temporary external pacemaking is needed." When used as a temporary assist during a surgical procedure or operation, for either treatment or testing, it is taxable. 1/28/91.