Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0883.200 Thrombosis Prevention. Anti-embolism stockings qualify as exempt prosthetic devices if they are worn on the patient and they operate separately from a compression system. However, if used only during compression therapy, they do not qualify.
A system which provides compression therapy which is comprised of a compression sleeve, pump, and tubing connecting the sleeve and the pump is not a "medicine." 3/2/95.