Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0168.5

(b) SPECIFIC ITEMS CLASSIFIED.

425.0168.5 ADA Brace. The ADA Brace is a brace used for the correction of ankle injuries. As such, it qualifies as an orthotic device under section 6369 (c)(3), and its sale is not subject to tax when sold or furnished in accordance with Regulation 1591(a). 8/1/89.