Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0229.015 Cast Shoes, Cast Sandals, and Post-Operative Shoes. Cast shoes, cast sandals, and post-operative shoes are not part of a leg brace or artificial foot. These are not orthotic devices. The sales of these items are subject to tax. 5/28/92.