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 425.0161.885

(a) GENERALLY

425.0161.885 Noninvasive Temporary Pacemaker. The noninvasive temporary pacemaker (NTP) is a self-contained cardiac pacing device weighing approximately 18 pounds which delivers an electric pulse to the heart via two specially designed electrodes. It is the size of a small portable television and measures 6"Hx12"Wx15"D. In addition to serving as a pacemaker, it also is a portable ECG machine and contains a recorder for monitoring cardiac response. The NTP is not fully worn on the body of the user but is attached by means of the electrodes. Therefore, the NTP does not qualify as an exempt prosthetic device under Regulation 1591(b)(5). If any part of the device is not worn on the person, it will not qualify as an exempt prosthetic device. 12/6/89.