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 425.0234


425.0234 Catheters-Post-Surgical Use. Catheters which are used during surgery for drainage purposes and which also remain with the patient for post-surgical use may qualify as a "medicine" under Regulation 1591(b)(4) or (5). The catheter would qualify if it is intended to remain with the patient for some indefinite period. For example, surgery for hemorrhoids causes the urinary sphincter to close up. As a result, a urinary catheter is inserted prior to the surgery and remains with the patient until such time as he recovers control of the sphincter. The catheter would qualify as a medicine under Regulation 1591(b)(5) because it assists the patient with a natural function post-surgically even though, should the patient recover function quickly, it could be removed less than 24 hours after the surgery.

This example is distinguished from one in which the catheter used during surgery is intended to, and does, remain with the patient for only a short period of time and is replaced by a longer term catheter. 5/9/95.