Laws, Regulations and Annotations
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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
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0985
(b) Specific Items Classified
425.0985 Worn Fully Traction Materials. Traction materials must be fully worn on the person of a user to be classified as a medicine. Some sling arrangements (e.g., an arm sling worn around the neck or shoulder) would be considered fully worn on the person of the user. 10/2/89.