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 425.0415


425.0415 Hospital Beds. Regulation 1591(b)(4) and (5) explains that certain orthotic or prosthetic devices may be within the definition of "medicine," if they are designed to be worn in or on the person of the user. Hospital beds, regardless of how specialized or beneficial, are not includable because they are not worn on the body of the patient. To wear something means to have it physically on the person. The test is not whether the patient is always in contact with the item because the patient cannot move, but rather whether the item accompanies the patient on the patient's body when the patient does move. 4/29/94.