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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0168.5

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0168.5

(b) Specific Items Classified

425.0168.5 ADA Brace. The ADA Brace is a brace used for the correction of ankle injuries. As such, it qualifies as an orthotic device under section 6369 (c)(3), and its sale is not subject to tax when sold or furnished in accordance with Regulation 1591(a). 8/1/89.