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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 425.0178.800

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0178.800

(b) Specific Items Classified

425.0178.800 Athletic Supporter for Surgical Patients. Athletic supporters prescribed for patients recovering from genital or rectal surgery qualify as orthotic devices worn on the person as a brace support or correction of a body structure under Regulation 1591 and the sales thereof to such patients are exempt. 5/1/86.