Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0228

(b) SPECIFIC ITEMS CLASSIFIED.

425.0228 Cardio-Cool. Cardio-Cool is a moldable myocardial protection pouch used to protect the isolated heart during cardiopulmonary bypass surgery. It is designed and sold as a one time disposable product. Cardio-Cool's special insulation pad provides a barrier to the cold in order to protect the phrenic nerve. None of the specific exemptions for prescription drugs or various medical devices are applicable to this product as provided by Regulation 1591. Therefore, sales of this product are subject to tax. 11/16/88.