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 425.0229


425.0229 Cast Shoes and Boots. Cast shoes and boots are orthotic devices designed to be worn as support for the feet and toes; and are not an integral part of a leg brace, artificial leg or a custom-made biomechanical foot orthoses. Accordingly, they do not qualify as medicines. 3/9/93.