Which compression garments, supports, prostheses, pumps, and wheelchair accessories did California treat as medicine?

Plain-English summary

California treated physician-directed venous-pressure supports, burn-pressure garments, anti-embolism stockings and tights, surgical support garments, mastectomy brassieres, support hosiery, pregnancy support hose, and air splints as exempt orthotic medicines. Garter belts integral to qualifying support hose also were exempt, and listed breast prostheses were deemed dispensed on prescription.

The letter taxed pumps, compression units, pneumatic appliances and bandages, tourniquets, airpants, pressure systems, lotions, pads, flotation devices, and numerous accessories. Wheelchair pads, cushions, and rigid seats qualified only when sold as part of a wheelchair. Three products lacked enough catalog description for classification.

Common questions

Did qualifying supports require physician direction?

Yes. The letter taxed self-prescribed items.

Why did garter belts qualify?

They were necessary and integral elements of exempt support hose.

Were breast prostheses exempt?

Yes under the statutory provision applied in the letter.

Did standalone wheelchair cushions and seats qualify?

No. They had to be sold as part of the wheelchair.

Citations and references

• California Revenue and Taxation Code section 6369(c)(3)-(4) — orthotic and prosthetic-device provisions applied to catalog items
• California Revenue and Taxation Code section 6369(f) — breast-prosthesis provision applied in the letter
• California Revenue and Taxation Code section 6369.2 — wheelchair-component rule applied to pads, cushions, and seats

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-1065.pdf

Original ruling text

425.1065
STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

GEORGE R. REILLY
First District, San Francisco

1020 N STREET, SACRAMENTO, CALIFORNIA
(PO BOX 1799, SACRAMENTO, CALIFORNIA 95808)
(916) 445-8900

IRIS SANKEY
Second District, San Diego
WILLIAM M. BENNETT
Third District, San Rafael
RICHARD NEVINS
Fourth District, Pasadena

November 15, 1977

KENNETH CORY
Controller, Sacramento

DOUGLAS D. BELL
Executive Secretary

Dear X--------------------,
This is in reply to your letter of October 19, 1977. Your inquiry concerns the applicability of recent amendments to Revenue and Taxation Code Section 6369 to your products. Revenue and Taxation Code Section 6369(c) now provides that: “… ‘medicines’ as used in this section shall mean and include: (3) orthotic devices designed to be worn on the person of the user as a brace, support or correction for the body structure, provided, that orthopedic shoes and supportive devices for the foot are not exempt unless they are an integral part of a leg brace or artificial leg; (4) prosthetic devices, other than dentures and auditory, ophthalmic and ocular devices or appliances, designed to be worn on or in the person of the user to replace or assist the function of a natural part of the human body….” Section 6369 (f) provides: “Mammary prostheses, and any appliances and related supplies necessary as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste, shall be deemed to be dispensed on prescription within the meaning of this section.” We have reviewed the products listed in the catalog you enclosed to determine whether or not tax applies. The following would be considered “medicines” under Revenue and Taxation Code Section 6369(c)(3), when purchased pursuant to the directions of a physician. Tax would apply, however, if 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 – Fredericks
Abdominoplasty Support – Freeman
Elastic Supports – Facioplasty
Elasticized Stockinette – Elastic-Net
Mastectomy Brassiere – Feminique
Mastectomy Brassiere – Feminique
Long-Line
Mastectomy Brassiere – Enchanted
Mastectomy Brassiere – Feminique –
Custom-Made
Ladies Elastic Support Hose – JobstStridette
Ladies’ Elastic Support Panty HoseJobst-Stridette
Elastic Support Pregnancy Panty HoseJobst-Relief
Men’s Elastic Support Hose – JobstStride
Jobst Jet Air Splints

The following items would be “medicines” as they are necessary and integral elements of support hose: Garter Belts – Custom Made & 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” under Revenue and Taxation Code Section 6369(f): Breast Prothesis – Feminique Breast Prothesis – Yours Truly – All Silicone Tax would apply to the following items listed in your catalog as they would not be considered “medicines” under Revenue and Taxation Code Section 6369: Jobst Extremity Pump Intermittent Compression Unit Nylon Pneumatic Appliances – Heavy Duty Plastic Pneumatic Pressure Bandages Plastic Patching Kits Inflating Devices Automatic Rotating Tourniquet – Auto Quet Accessories – Auto-Quet Partial Occlusion Inferior Vena Cava Clips, Teflon – Nortez Partial Occlusion Inferior Vena Cava Clips, Teflon – Adams-DeWeese Jobst Surgical Tourniquets – Tourni-Cuff Jobst Leg Elevator Anti-Em Extremity Pump Accessories – Anti-Em Extremity Pump Anti/Shock Airpants Major Components – Anti/Shock Airpants

Minor Components – Anti/Shock Airpants
Amplatz-Siegel radiology Pneumatic
Pressure System by Jobst
Blood Pressure Device
Jobst Surgical Air-Boot
Jobst Cyro/Temp System – Combination
Cold and Pressure Unit
Special Washing Solution – Jolastic
General Body Lotion – Com-Pat
Stasis Pads
Artificial Wool Decubitus Pad
(for wheelchair)
Flotation Devices – Hydro-float
Flotation Devices – Hydro-float
Wheel Chair Cushion
Flotation Devices – Accessories –
Hydro Float
Rigid Wheel Chair Seat, Std.
Rigid Wheel Chair Seat, Jr.
*Revenue and Taxation Code 6369.2, effective October 1, 1977, exempts from tax “the gross receipts from the sale of and the storage, use or other consumption in this state of wheelchairs, crutches, canes quad canes, and walkers when sold to an individual for personal use of that individual as directed by a physician.” If the items above are sold as a part of a wheelchair they would be exempt. If they are sold separately, tax would apply. We are unable to determine the classification of the following items at this time due to the fact they were not described in the catalog you enclosed for our consideration: Jobst Socklets Jobst Immediate Post-Op Prosthesis Components – Immediate Post-Op Prosthesis If you have further questions concerning this matter, please write this office again. Very truly yours,

Mary C. Armstrong
Legal Counsel