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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0269.800

(b) Specific Items Classified


425.0269.800 Continuous Passive Motion Device. Continuous passive motion units are specially designed electrically powered apparatuses fitted for the ankle, knee, hip, elbow, or finger. They are worn for a period of one to four weeks and stimulate healing or regeneration of articular tissues, prevent joint stiffness, and permit normal healing of anthrotomy incisions. They are designed to assist the functioning of a natural body part. Thus, when fully worn on the body, they qualify as "medicines."

Tax applies as follows to specific units:

Elbow, shoulder and finger units. These units are to be fully worn on the person or user and, therefore, they meet the definition of orthotic devices pursuant to Regulation 1591(b)(4).

Knee and hip units. The use of these devices is restricted to patients who must lie in bed while the device is attached to a stationary object such as the patient's bed frame. Therefore, the device does not permit ambulatory movement and is not fully worn on the person or user. Thus, it does not meet the definition of orthotic devices pursuant to Regulation 1591(b)(4). 11/8/85; 12/13/88.