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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 425.0229.015

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0229.015

(b) Specific Items Classified

425.0229.015 Cast Shoes, Cast Sandals, and Post-Operative Shoes. Cast shoes, cast sandals, and post-operative shoes are not part of a leg brace or artificial foot. These are not orthotic devices. The sales of these items are subject to tax. 5/28/92.