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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 425.0408.300

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0408.300

(b) Specific Items Classified

425.0408.300 Heel and Elbow Protectors. Heel and elbow protectors are taxable unless necessary as a result of a prosthetic or orthotic device. 5/2/80.