Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0161.400 Medtronic AneuRx Endovascular Prosthesis and Delivery System. The Endovascular Prosthesis is itself permanently implanted in the body to shore up the walls of the blood vessel into which it is inserted and to bypass the aneurysm to relieve the pressure on it. The Endovascular Prosthesis qualifies as a medicine under Regulation 1591(b)(2). The delivery system and the deployment handle are, however, used for inserting the Endovascular Prosthesis into position and do not remain with the body, and they do not fit any statutory exemption. The sales of the delivery system and the deployment handle are thus subject to tax. If all three items are sold together as a kit, a segregation is required to ascertain the correct measure of tax. 10/22/96.