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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 425.0884.5

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0884.5

(b) Specific Items Classified

425.0884.5 Traction Devices. Traction devices which do not permit ambulatory movement do not qualify as "medicines." On the other hand, cervical and pelvic traction devices which are worn by the user and permit ambulatory movement qualify as medicines. 8/30/91.