Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0011.100 Central Line Catheters. A central line is a special intravenous (IV) line that, generally, is surgically inserted through the chest and threaded into one of the large veins that lie close to the heart. Central line catheters, including tunneled catheters and PICC lines, can be either "single lumen" or "multiple lumen" types. In multiple-lumen central line catheters, each lumen individually connects to a singular catheter body. These lumens remain outside of the body and the end of each lumen's access port is color-coded. Each lumen is used for a separate purpose such as blood sampling, drug infusion, pain management infusion, Total Parenteral Nutrition (TPN) infusion, and other purposes. Single-lumen central line catheters, on the other hand, are used for a single purpose only.
Regulation 1591(b)(5) defines as "medicines" catheters used primarily to dispense TPN. Therefore, tax does not apply to sales of single lumen catheters sold for the purpose of delivering TPN. Sales of multiple line catheters are subject to tax under the regulation. Such catheters are not used primarily for the delivery of TPN. Multiple-lumen central line catheters would be classified as appliances and devices for all purposes and their sale is subject to tax. 10/28/03. (2004–2).