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 425.0295


425.0295 Custom-Made Foot Orthosis. As a result of "Charcot's Joint", defined as a neurogenic joint disease caused by diabetes, a doctor prescribed shoes which were built from casts of the taxpayer's feet to enable the taxpayer to walk and to prevent infection and amputation.

The shoes qualify for the exemption under Regulation 1591(b)(4) as "custom- made foot orthosis" even though the shoes may be sold by the vendor of such devices rather than a medical organization. 1/13/92.