Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
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.