The exemption includes certain orthodontic materials that are purchased by an orthodontist for assembly into an appliance to be worn by a patient.
Orthopedic appliances are exempt regardless of whether they are sold on prescription.
An item that is not included in these lists may also be exempt. The Sales and Use Tax Technical Bulletins contain a list of items that are exempt from tax as a therapeutic, prosthetic, or artificial device when sold on prescription. An item not included in the list in the Bulletins may also be exempt from tax when sold on prescription. A vendor who sells therapeutic, prosthetic, or artificial devices pursuant to a written prescription must keep sales records that clearly segregate these sales. The vendor must keep the original prescription for inspection by the Secretary of Revenue or an agent of the Secretary.