Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0275

(b) SPECIFIC ITEMS CLASSIFIED.

425.0275 Coronary Stents. Coronary stenting is a technique which mechanically props open the artery through implementation of a small, latticed stainless steel tube at the site of the narrowing. The stainless steel tube, the stent, is premounted on a coronary angioplasty balloon catheter. As the balloon catheter is inflated during angioplasty, the stent expands and is compressed against the artery walls. When the balloon is deflated, the expanded stent remains implanted in the artery. This technique of mechanically propping open the artery with the stent greatly reduces the rate of clinical restenosis.

Since the stent remains permanently implanted in the body and assists the circulatory system by holding the affected artery open after the angioplasty procedure, it qualifies as "medicine" under Regulation 1591(b)(2). Its sales are exempt from tax. 11/21/97. (M99–2).