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 425.0011


425.0011 Catheters—Nonexempt. Catheters used for diagnostic purposes, for administration of fluids, drugs and blood products, for patient monitoring, and for pain management are not within the definition of "medicine" under Regulation 1591.1(b)(4), unless they are permanently implanted in the patient's body. 4/13/94. (Am. 2003–2).