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 425.0856


425.0856 Sternum Support. A post-surgical sternum support harness is fully worn on the body of the patient and assists the natural function of the sternum to support the rib cage while the ribs are re-attaching themselves to the sternum following surgery. The product is sold only by prescription or directly to hospitals for treatment of patients pursuant to physician's orders.

The sternum support harness qualifies as a prescription medicine under Regulation 1591(b) (4); thus, the sales of this product are exempt from tax. 10/9/91.