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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0542
(b) Specific Items Classified
425.0542 Multicom 500, Lympha Press Mini. These systems share similar characteristics. The patient wears a sleeve or legging which is attached to a pump by a series of hoses. The pump sits on a table or stand and applies pressure gradient therapy to relieve the edema. These systems do not qualify as "orthoses" under Regulation 1591(b)(4) because they are not fully worn on the body by the patient. Sales of these devices are subject to tax. 12/28/93.