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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
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.1065
(b) Specific Items Classified
425.1065 Classification of Specific Medical Products. The following items would be considered "medicines" when purchased pursuant to the direction of a physician. Tax would apply if the items are "self-prescribed."
- Custom-Made Venous Pressure Gradient Elastic Supports
- Burn Pressure Garments and Special Elastic Supports—Anti/Burnscar Knee Length Anti-Embolism Elastic Stockings—Anti-Em
- Thigh Length Anti-Embolism Elastic Stockings—Anti-Em
- Anti-Em Waist-Hi Tights
- Knee Length Seamless Anti-Embolism Elastic Stockings
- Thigh-Length Seamless Anti-Embolism Elastic Stockings
- Mammary Support—Fredricks
- Abdominoplasty—Freeman
- Elastic Supports—Facioplasty
- Elasticized Stockinette—Elastic-Net
- Mastectomy Brassiere—Feminique Long-Line
- Mastectomy Brassiere—Enchanta
- Mastectomy Brassiere—Feminique— Custom Made
- Ladies Elastic Support Hose—Jobst-Stridette
- Ladies Elastic Support Panty Hose—Jobst-Stridette
- Elastic Support Pregnancy Panty Hose—Jobst—Relief
- Men's Elastic Support Hose—Jobst-Stride
- Jobst Jet Air Splints
The following items would be "medicines" as they are necessary and integral elements of support hose:
- Garter Belts—Custom Made and Standard
- Garter Belts for Thigh-Length Anti-Em Elastic Stockings
- Tax would not apply to the following items as they are deemed to be dispensed on prescription.
- Breast Prosthesis—Feminique
- Breast Prosthesis—Yours Truly—All Silicone
Tax would apply to the following items as they would not be considered "medicines":
- Jobst Extremity Pump Intermittent Compression Unit
- Major Components—Anti/Shock Airpants
- Minor Components—Anti/Shock Airpants
- Nylon Pneumatic Appliances—Heavy Duty
- Amplastz—Siegel Radiology Pneumatic Pressure System by Jobst
- Plastic Pneumatic Pressure Bandages
- Blood Pressure Device
- Plastic Patching Kits
- Jobst Surgical Air-Boot
- Inflating Devices
- Jobst Cyro/Temp System—Combination Cold and Pressure Unit
- Automatic Rotating Tourniquet—Auto Quet Special Washing Solution—Jolastic
- Accessories—Auto-Quet
- General Body Lotion—Com-Pat
- Partial Occlusion Inferior Vena Cava Clips, Teflon-Mortez
- Stasis Pads
- Partial Occlusion Inferior Vena Cava Clips, Teflon-Adams-De Weese
- Artificial Wool Decubitus Pad* (for wheelchair)
- Jobst Surgical Tourniquets—Tourni-Cuff
- Floatation Devices—Hydro-Float
- Jobst Leg Elevator
- Floatation Devices—Hydro-Float Wheelchair cushion*
- Anti-Em Extremity Pump
- Accessories—Anti-Em Extremity Pump
- Floatation Devices—Accessories Hydro-Float
- Anti/Shock Airpants
- Rigid Wheel Chair Seat, Std.*
- Rigid Wheel Chair Seat, Jr.*
*If these items are sold as a part of a wheelchair, they could be nontaxable. If they are sold separately, tax would apply. 11/15/77.