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BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0298

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P

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425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0298

(b) Specific Items Classified

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425.0298 Denis Browne Bar. Denis Browne Bar is a device worn on the leg that does not allow motion of the feet; it prevents the feet from movement as a splint would. Therefore, it is not a brace under section 6369(c) and, thus, is not entitled to the exemption from the sales or use tax provided under section 6369(c). 4/21/95.