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 425.0165.350


425.0165.350 Sequential Gradient Pumps. These units are designed to prevent blood clots from forming in the veins of the lower leg and to treat lymphedems, venous ulcers, and associated complications. They do not qualify as orthotic devices since the pump itself rests on a table beside the patient. Sale of such items are subject to tax. 10/15/96.