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 425.0162


425.0162 Orthotic Devices. Certain items which might otherwise be considered as devices, are defined as medicines in Regulation 1591(b)(4). Only those devices designed to be worn on the person of the user as a brace, support, or other correction of the body structure are so classified. Splints may be so classified if they are used in this manner.

Supports, slings and immobilizers for the shoulder, elbow wrist, hip, knee, lower leg, ankle, and arm, and finger splints, knuckle benders and leg splints are all within the definition of medicines. Also included in this category are knee sleeves, patella stabilizers, shoulder cuffs and sleeves, wrist and elbow supports, ankle braces and rehabilitation knee braces.

Not included as exempt orthotic devices are abduction cushions, tension pillows, leg boots, post-op shoes, rocker cast shoes, Reed cast belts, cast boots, heel and elbow protectors, bandages, restraints and padding. 12/9/92.