D.C. Mun. Regs. r. 9-453
The exemption under § 128(p) of the Act shall apply only to particular orthopedic and prosthetic devices individually designed, constructed, or structurally altered for the use of a particular individual to become a brace, support, supplement, correction, or substitute for the bodily structure (including the extremities) of the individual.
Sales of simple elastic supports (and supports whose effectiveness is secured through use of straps, laces, or pads) which are designed to correct weakened muscular, vascular, or glandular conditions, and are obtainable in standardized forms from regular retail dealers shall not be exempt from the tax.
Sales of form-fitting foundation garments designed primarily as aids to the appearance or comfort of the wearer considered are not exempt even though specially fitted or constructed for the wearer.
Sales of form-fitting foundation garments designed primarily as aids to the appearance or comfort of the wearer considered are not exempt even though purchased at the direction of a physician or pursuant to written advice from a physician.
In order to be included in the category of exempt sales, shoes must be expressly designed and constructed, or reconstructed and fitted to a particular individual to correct an abnormal foot condition or to supplement or substitute for natural inadequacies of a foot or leg.
The addition to stock or standard shoes (termed or advertised as "corrective" or "orthopedic"), or wedges, bars, crescents, pads, wafers, stays, or other similar devices will not serve to classify shoes as exempt under this section; however, the reconstruction of shoes to incorporate mechanical ankle or leg braces will place the shoes in the exempt classification.
Splints, splint materials, plaster cast materials, external pin fixations, and similar items are not exempt when sold to physicians, surgeons, or first-aid units for use in performing their services, unless the items will be resold by the purchaser and the charges for that resale are stated separately from the charges made for any personal services rendered in connection with the items.
If a physician, surgeon, or first-aid unit resells any of the items listed in § 453.7, the re-seller must be registered and furnish the supplier with a Certificate of Resale.
Receipts from the sale of the following appliances are taxable regardless of the conditions of design or construction (The list is not all-inclusive, and the taxability of any item not appearing on the list should be determined by reference to the other provisions of this section or by comparison to listed items):
A ruling on the proper tax classification of any doubtful item may be obtained upon written request addressed to the Office.
D.C. Mun. Regs. r. 9-453