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 425.0697


425.0697 Pelvic and Cervical Traction Devices. Traction devices must be designed to be fully worn on the body of the patient to qualify as an exempt orthosis under Regulation 1591(b)(4). Those pelvic and cervical traction devices which qualify as "medicines" are devices such as cervical collars which are fully worn on the body of the patient.

Devices which are attached to the bed, and the patient is then strapped to the device, are considered stationary devices and do not qualify as medicines. Therefore, their sales are subject to tax. 10/22/91.