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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 425.0167.200
(a) Generally
425.0167.200 Splints and Orthotic Devices. In general, in determining whether an item is a "splint" or an "orthotic device," a splint is a device designed primarily to immobilize bone pieces in relation to each and which provides no support for the body structure or some support as an incidental effect. On the other hand, an "orthotic device" is designed to provide support to the body structure while the broken bones are healing. Splints do not qualify as "medicines" while orthotic devices do. 10/15/96.