Business Taxes Law Guide – Revision 2013
 

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0010.001

(a) GENERALLY

425.0010.001 Catheters. Pacing, ventricular and cardiac catheters are exempt from tax if they are intended to remain in the body for a period of six months or longer. These include:

• Goetz Pacing Catheter Ducor Catheter Fem. L. Coronary
• Ducor Catheter Fem. Ventricular Goetz Pacing Electrodes
• Zucker Pacing Catheter
• Catheters used as pressure monitors, diagnostic tools, or to inject substances into the human body are taxable. These include:
• Gensini Teflon Catheter Introducer
• Gensini Dacron Sones Catheter Gerlin Electrode Catheter
• Arterial Catheter Sones Catheter
• Arterio-Venous Cath Introducer Set Venous Retura Catheter
• Desile-Hoffman Percutaneous Cath Judkin Coronary Catheter. 8/14/78.