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 425.0292


425.0292 CPM Pads and Hypothermia Blankets. Both items are used in conjunction with Hot/Ice Machines, as part of the orthopedic surgical process, to promote post operative healing and are only available on a prescription basis. In addition to acting as a "brace, support, or correction", for the body structure, they are also used after implantation surgery to control body temperature.

These two items are not functional without the Hot/Ice Machines and thus cannot be fully worn on the patient. Therefore, neither qualifies as an exempt orthotic device under Regulation 1591 and the sale of such items are subject to tax. 8/1/89.