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 425.0247.670


425.0247.670 Cholangiocath 4FR, Urethal Catheter Round Tip, and Roth Grip-Tip Future Guide.

Cholangiocath 4FR is a disposable product used for dye injection during gall bladder surgery. Once x-rays are taken, the device is removed and discarded.

Urethral catheter round tip is a disposable urethral catheter used for dye injection for x-ray during cystoscopic examination. It is sometimes left in place for temporary drainage of the kidney or urethral.

Roth Grip-Tip Suture Guide is designed to grip and fixate enough of a transacted urethra to perform a clean bladder neck reanastomosis during radical prostatectomy.

All of these items are used temporarily during surgery and are not "medicines." 5/17/95.