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 425.0270


425.0270 Continuous Positive Airway Pressure Machine and Humidifier. The continuous positive airway pressure machine is an oxygen delivery system. This machine supplies a small amount of positive air pressure through a hose connected to the nasal airway, which keeps the airway from collapsing. An oxygen system such as this, which delivers air or oxygen into the breathing system of the patient is a medical oxygen delivery system within the meaning of Regulation 1591(m). Sale of this product in accordance with Regulation 1591(m) is exempt from tax. On the other hand, devices that only assist the patient in breathing and do not deliver air or oxygen directly to the patient do not qualify as medical oxygen delivery systems. Sales of CPAP humidifiers which are an integral part of the CPAP system, delivering humidified air directly to the patient (as opposed to room humidifiers), are also exempt from tax. 3/8/91; 5/13/96.