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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0257

(b) Specific Items Classified


425.0257 Colles Fracture Splint. This specialized splint is attached to the wrist and long fingers of the hand by use of metal pins inserted into the bones of these body parts. This device is fully worn on the person and qualifies as an orthotic device which is classified as a "medicine." 1/10/84.