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 425.0977


425.0977 Wheelchair Restraint. This product is a vest worn by the patient and has a couple of straps that go around the back of the wheelchair. Such restraints are generally appliances excluded from the definition of medicines under Regulation 1591(c)(2). This restraint is not a part of the wheelchair and, thus, the sale of the wheelchair restraint is subject to tax. 7/29/96.