Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0905

(b) Specific Items Classified


425.0905 Urinary Bags and Meters. Urinary bags are necessary and integral to the operation of a urinary catheter and are exempt along with the catheter under Regulation 1591(b)(5). The meter appears to be used during treatment and so is a device under subsection(c)(2) and the sale of which is subject to tax. 10/6/93.