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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0615.350
(b) Specific Items Classified
425.0615.350 Orthotic Devices. The following items qualify as exempt orthotic devices when sold to a physician for treatment of a patient or sold directly to a patient pursuant to a doctor's order or prescription:
Dricast Orthopedics
- Miracle Knee Supports—TH109, TH209, TH309, TH409, TH509, TH609
- Neoprene and Felt Buttress Pads—TH190, TH191
- Stabilizer Brace—TH192
- Brace Hinge w/hyperextension stop TH193 B
- Interior Patellar Pull Component—TH193 B
- Lateral Release Pad—TH195
- Lumbro—Sacral Back Supports—TH101, TH201, TH301
- Rib Belt—TH401
- Abdominal Support—TH501
- Thigh Calf Support—TH104
- Magic Wrist Support—TH107
- Ankle Elbow Support—TH108 A&B
- Tennis Elbow Support—TH108 C
- Wonder Straps—TH197—Exempt if sold as part of a support item.
- Pressure Dots—TH198—Exempt if sold as part of a support item.
- Flexible Ice Inserts—FI4—Exempt if sold as part of a support item.
Ezy Wrap (Professional Product Inc.)
- 840 Ankle Brace
- Arm Sling—#2341
- Velcro Elastic Bandage's—#4792
- Wrist/Forearm Supports—#901, 903, 905, 907
- Thumb/Finger Splints—#2552
- Hinged Knee Brace—#1267
MediUSA
- Genumedi—Elastic Knee Support
- Levamedi—Elastic Ankle Support
- Epicomed—Elastic Elbow Support
OMNI Scientific
- OMNI II Bi-Lateral Knee Support
- Anderson Knee Stable Knee Brace
- OS-5 Off—The Shelf Custom Knee Brace
- TS-7—Custom Knee Brace
Orthoglass
- Orthoglass Fiberglass Splinting (Casting) Material
- Orthoglass Elastic Bondage
Swede—O Universal
- Swede—O Padded Ankle Support
The following items do not qualify as exempt orthotic devices:
Orthopedic Product Sales
- Healers Heel Silicone Support
Kool Kubes
- Kool Kube Ice Cubes and Mats
Orthoglass
- Fishers Razor—Edge Scissors
Parker Medical Support
- UCO 4PF Heal Bed Foot Orthotic System
- UCO Pre-Molded Foot Orthotics
Chattanooga Corporation
Viscolas Foot Orthotics
- Full-Cushion Insoles
- Heel Cushions
- Heel Spear Cushions
- Metatarsal Pads
- Longitudinal Arch Pads
- Corrective Heel Wedges
- Neuroma Pads
- Toe Crest Pads
Viscolas Hand Exerciser
Viscolas Waffle Pattern Fabric. 6/1/90.