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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 425.0170

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0170

(b) Specific Items Classified

425.0170 Air Compression Pumps and Pneumatic Garments. Air compression pumps used to inflate pneumatic garments and the garments worn for the treatment of lymphedema do not qualify as prosthetic devices, since they are not fully worn on the bodies of the patients. 10/14/93.