Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0615.350

(b) SPECIFIC ITEMS CLASSIFIED.

425.0615.350 Orthotic Devices. The following items qualify as exempt orthotic devices when sold to a physician for treatment of a patient or sold directly to a patient pursuant to a doctor's order or prescription:

Dricast Orthopedics

  • Miracle Knee Supports—TH109, TH209, TH309, TH409, TH509, TH609
  • Neoprene and Felt Buttress Pads—TH190, TH191
  • Stabilizer Brace—TH192
  • Brace Hinge w/hyperextension stop TH193 B
  • Interior Patellar Pull Component—TH193 B
  • Lateral Release Pad—TH195
  • Lumbro—Sacral Back Supports—TH101, TH201, TH301
  • Rib Belt—TH401
  • Abdominal Support—TH501
  • Thigh Calf Support—TH104
  • Magic Wrist Support—TH107
  • Ankle Elbow Support—TH108 A&B
  • Tennis Elbow Support—TH108 C
  • Wonder Straps—TH197—Exempt if sold as part of a support item.
  • Pressure Dots—TH198—Exempt if sold as part of a support item.
  • Flexible Ice Inserts—FI4—Exempt if sold as part of a support item.

Ezy Wrap (Professional Product Inc.)

  • 840 Ankle Brace
  • Arm Sling—#2341
  • Velcro Elastic Bandage's—#4792
  • Wrist/Forearm Supports—#901, 903, 905, 907
  • Thumb/Finger Splints—#2552
  • Hinged Knee Brace—#1267

MediUSA

  • Genumedi—Elastic Knee Support
  • Levamedi—Elastic Ankle Support
  • Epicomed—Elastic Elbow Support

OMNI Scientific

  • OMNI II Bi-Lateral Knee Support
  • Anderson Knee Stable Knee Brace
  • OS-5 Off—The Shelf Custom Knee Brace
  • TS-7—Custom Knee Brace

Orthoglass

  • Orthoglass Fiberglass Splinting (Casting) Material
  • Orthoglass Elastic Bondage

Swede—O Universal

  • Swede—O Padded Ankle Support

The following items do not qualify as exempt orthotic devices:

Orthopedic Product Sales

  • Healers Heel Silicone Support

Kool Kubes

  • Kool Kube Ice Cubes and Mats

Orthoglass

  • Fishers Razor—Edge Scissors

Parker Medical Support

  • UCO 4PF Heal Bed Foot Orthotic System
  • UCO Pre-Molded Foot Orthotics

Chattanooga Corporation

Viscolas Foot Orthotics

  • Full-Cushion Insoles
  • Heel Cushions
  • Heel Spear Cushions
  • Metatarsal Pads
  • Longitudinal Arch Pads
  • Corrective Heel Wedges
  • Neuroma Pads
  • Toe Crest Pads

Viscolas Hand Exerciser

Viscolas Waffle Pattern Fabric. 6/1/90.