Laws, Regulations and Annotations
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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 425.0168.450
(b) Specific Items Classified
(Note: Section 6369, as amended operative July 1, 1971, includes within the definition of "medicines" the following: "sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers, and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein, or limb and which remain or dissolves in the body.")
425.0168.450 Abduction and Fracture Pillows. These pillows are used to support, control, restrict motion, provide limited exercising, and/or elevate the leg after hip or knee surgery or in conjunction with traumatic injury to the hips and/or leg. The flyer states that the pillow is for femoral traction. The pillow is strapped to the patient's leg while the patient is lying on the bed.
Traction devices not fully worn on the body do not constitute orthotic devices. Despite the fact that the pillow is strapped on, rather than the patient simply lying on it, this pillow is no different than others that are placed under the neck or a limb while the patient lies on the bed. Thus, such products are excluded from the definition of medicines under Regulation 1591(c)(2). 7/29/96.