You'll probably have to determine that for yourself.  Since retirement income follows residency, you'll need to apply the law for the client's state of residency.  And you'll have to determine if it qualifies as a disability retirement by asking your client some questions about their circumstances.

While there are several states that don't tax retirement income, there are many that do, and in different ways.  I wouldn't rely on the 1099-R issuer to know the answer.