Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
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.