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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 425.0827

(b) Specific Items Classified


425.0827 Spa. Even though a spa was purchased under a prescription issued by a patient's doctor to mitigate the patient's arthritis, its sale is subject to sales tax. A spa does not fall within the definition of a device that is exempt from the sales or use tax under Regulation 1591. 6/14/94.