Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0041


425.0041 Exercise Tubes and Cervical and Lumbar Pillows. Even though cervical and lumbar pillows are corrective devices, they are not designed to be worn nor are they fully worn on the person of the user and, as such, are not orthotic devices which are classified as "medicines." The same rational applies to the exercise tubes. Accordingly, tax applies to the sale of such items. 7/22/88.