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 425.0054

(a) GENERALLY

425.0054 Intravenous Devices. In general, sales of intravenous tubing and poles, blood glucose monitors and test strips, needles, syringes and catheters are regarded as taxable sales of devices and not exempt sales of medicines. Sales of infusion pumps that are programmable and fully worn on or implanted in the human body and which automatically cause the infusion of measured quantities of medicine into the body of the wearer of the device are exempt sales of medicines. Pumps that gravity feed or which are not fully worn on or implanted in the body of the patient do not qualify. 11/23/94.