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 425.0227.600


425.0227.600 CapSure Contingency Shield. The CapSure Contingency Shield is a nipple-shaped medical device that assists the female bladder to prevent accidental leakage of urine. It is worn external to the body and is applied and removed by the patient. This product keeps urine in the bladder until the patient removes it to urinate. This product is discarded in the trash at the first sign of wear or after 7 days of use, whichever comes first. Thus, CapSure Contingency Shield is a urinary incontinence device. Unlike the typical catheter and collection bag, the shield does not allow the urine to drain in a sanitary manner, but rather keeps it in the bladder until the patient is ready to urinate. It operates much like panty shields or diapers, which are not medicines. The CapSure Contingency Shield is a device or apparatus excluded from the definition of "medicine" under Regulation 1591, and its sales are subject to tax. 11/5/97. (M99–1).