Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0022.800

(a) GENERALLY

425.0022.800 Colon Irrigation Devices. A colon irrigation device is a closed system that pulses warm water into the colon through a cuffed speculum, hydrating stool and allowing it to evacuate by gravity into a containment bag. The gently pulsing water stimulates the natural peristaltic action of the colon. Inflow and outflow is controlled and adapted to each patient and application. Inflow is under low pressure, 3 psi. Outflow is to gravity only. At no time is material suctioned out of the patient.

Items like the colon irrigation device, which inject liquid to stimulate the body's natural elimination system, apply treatment to the patient. They are neither implanted in nor worn on the body nor are they made necessary as a result of a surgical procedure by which an artificial opening is created to eliminate natural waste. For these reasons, they do not qualify as medicines under Regulation 1591. As a result, they are excluded from the term "medicines" under subdivision (c)(2). Sales of colon irrigation devices are subject to tax. 10/24/02. (2003–3).