Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0233 Catheters and Other Devices. Pursuant to Regulation 1591(i) [now 1591.1(b)], tax does not apply to " . . . appliances and related supplies necessary as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste . . . " Therefore, sales of Pleural Cavity Evacuators, General Evacuators, Cranial Evacuators, Bronchial Tubes and Evacuators, Stomach Evacuators, and Emoloectomy Catheters are not subject to tax only where they are used in post-operative situations. Tax will apply when they are used temporarily during surgical procedures or when they are used for the administration of medication. 7/14/78. (Am. 2002–2). (Note: Regulation 1591 was amended effective March 10, 2000, and further amended effective April 12, 2001. Reader should note the change to the subdivisions indicated above.)