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 425.1000


425.1000 Wright Linear Pumps. Wright Linear Pumps are used to reduce the size of an arm or a leg (swollen due to intractable edema) by squeezing the fluid back into circulation by using a sleeve or trouser like appliance. All treatment is pursuant to a doctor's order and may be done in a clinic or away from the clinic.

It has previously been determined that such compression devices are neither orthotic or prosthetic devices as defined in Regulation 1591 (b)(4,5). They do not serve as a brace, support, or correction, for the body structure nor replace or assist in the functioning of a natural part of the body nor are they fully worn on the body. Therefore, they are appliances, devices, or articles described in Regulation 1591(c), sales of which are subject to tax. 5/20/93.