Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0492.500
(b) Specific Items Classified
425.0492.500 Lossing Orthopedic Back Trac and Neck Trac. This device is part of a traction device in which the patient's leg, neck, or back is supported or suspended from a stationary object, such as a bench or the patient's bed frame. This device does not qualify as an exempt orthotic device pursuant to Regulation 1591(b)(4) since it does not permit ambulatory movement nor is it fully worn on the body of the user. 11/8/85.