Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0010.001


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.