Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0163.285 Protonics Device (Knee Brace). A Protonics Device, which is used in functional active resistance knee rehabilitation, serves as the exercise system to increase muscle strength and neuromuscular function. The device is worn by the user allowing him/her to exercise and perform daily activities. The device is strapped to the patient's leg both above and below the knee. Its joint can be set for different resistance to allow the patient to perform a rehabilitation program and daily activities without pain.
Hinged knee braces that are fully worn on the body of the patient, such as Protonics Device, qualify as orthotic devices under Regulation 1591(b)(4). Therefore, sales of such devices are exempt from tax when sold pursuant to the written order of a licensed physician or podiatrist [Regulation 1591(I).] Sales of the device pursuant to the order of other persons, such as physical therapists, are subject to tax. 3/3/97.