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 425.0149


425.0149 Medical Devices. Neither a cervical pillow, placed on a hospital bed to support the patient's spine, nor a balanced suspension sling which is attached to the hospital bed for the purpose of suspending the patient's entire leg qualifies as an exempt orthotic device.

Regulation 1591(b)(4) includes within the definition of medicines those orthotic devices designed to be fully worn on the person of the user. Neither of these devices meet this test. 12/9/92.