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 425.0232


425.0232 Catheters. The following named catheters are used for dilation rather than drainage and, thus, are appliances or devices excluded from the term "medicine" under Regulation 1591(c)(2).

  • Finalyson Ureteral Access Set
  • Balloon Ureteral Dilator Set
  • Omega Balloon Ureteral Dilation Set
  • Prostatic Dilation Catheter
  • Fogarty Arterial Embolism Catheter

This opinion assumes that these catheters are not permanently implanted in the patient. 4/15/94.