Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.1065

(b) SPECIFIC ITEMS CLASSIFIED.

425.1065 Classification of Specific Medical Products. The following items would be considered "medicines" when purchased pursuant to the direction of a physician. Tax would apply if the items are "self-prescribed."

  • Custom-Made Venous Pressure Gradient Elastic Supports
  • Burn Pressure Garments and Special Elastic Supports—Anti/Burnscar Knee Length Anti-Embolism Elastic Stockings—Anti-Em
  • Thigh Length Anti-Embolism Elastic Stockings—Anti-Em
  • Anti-Em Waist-Hi Tights
  • Knee Length Seamless Anti-Embolism Elastic Stockings
  • Thigh-Length Seamless Anti-Embolism Elastic Stockings
  • Mammary Support—Fredricks
  • Abdominoplasty—Freeman
  • Elastic Supports—Facioplasty
  • Elasticized Stockinette—Elastic-Net
  • Mastectomy Brassiere—Feminique Long-Line
  • Mastectomy Brassiere—Enchanta
  • Mastectomy Brassiere—Feminique— Custom Made
  • Ladies Elastic Support Hose—Jobst-Stridette
  • Ladies Elastic Support Panty Hose—Jobst-Stridette
  • Elastic Support Pregnancy Panty Hose—Jobst—Relief
  • Men's Elastic Support Hose—Jobst-Stride
  • Jobst Jet Air Splints

The following items would be "medicines" as they are necessary and integral elements of support hose:

  • Garter Belts—Custom Made and Standard
  • Garter Belts for Thigh-Length Anti-Em Elastic Stockings
  • Tax would not apply to the following items as they are deemed to be dispensed on prescription.
  • Breast Prosthesis—Feminique
  • Breast Prosthesis—Yours Truly—All Silicone

Tax would apply to the following items as they would not be considered "medicines":

  • Jobst Extremity Pump Intermittent Compression Unit
  • Major Components—Anti/Shock Airpants
  • Minor Components—Anti/Shock Airpants
  • Nylon Pneumatic Appliances—Heavy Duty
  • Amplastz—Siegel Radiology Pneumatic Pressure System by Jobst
  • Plastic Pneumatic Pressure Bandages
  • Blood Pressure Device
  • Plastic Patching Kits
  • Jobst Surgical Air-Boot
  • Inflating Devices
  • Jobst Cyro/Temp System—Combination Cold and Pressure Unit
  • Automatic Rotating Tourniquet—Auto Quet Special Washing Solution—Jolastic
  • Accessories—Auto-Quet
  • General Body Lotion—Com-Pat
  • Partial Occlusion Inferior Vena Cava Clips, Teflon-Mortez
  • Stasis Pads
  • Partial Occlusion Inferior Vena Cava Clips, Teflon-Adams-De Weese
  • Artificial Wool Decubitus Pad* (for wheelchair)
  • Jobst Surgical Tourniquets—Tourni-Cuff
  • Floatation Devices—Hydro-Float
  • Jobst Leg Elevator
  • Floatation Devices—Hydro-Float Wheelchair cushion*
  • Anti-Em Extremity Pump
  • Accessories—Anti-Em Extremity Pump
  • Floatation Devices—Accessories Hydro-Float
  • Anti/Shock Airpants
  • Rigid Wheel Chair Seat, Std.*
  • Rigid Wheel Chair Seat, Jr.*

*If these items are sold as a part of a wheelchair, they could be nontaxable. If they are sold separately, tax would apply. 11/15/77.