Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0615 Orthoderm Convertible and Orthodum CAT Bed. The Orthoderm Convertible is described as a truly portable low air loss system that replaces any conventional mattress on any conventional hospital bed.
The Orthoderm CAT Bed is pictured as an adjustable hospital bed. The flyer describing it states, in part "The CAT Bed is adaptable for full-body skeletal traction to service the needs of trauma or orthopedic patients."
Hospital beds, including traction beds, are appliances excluded from the definition of "prescription medicines." Therefore, sales of these items are subject to tax. 1/18/91; 7/3/91.