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 425.0310


425.0310 Dialysis Machine Peripherals. "Dialyzer reprocessing system" cleans, tests and sterilizes the kidney dialysis machine (dialyzer), allowing it to be used again rather than discarded. "Data management system," a mini computer with software, is connected to the dialyzer and records its reuse and prints dialyzer labels.

Although Regulation 1591(j) includes in the definition of "medicine" certain ". . . . appliances and related supplies . . . ," the two systems described above do not meet the requirement that they be an integral part of the machine itself since the dialyzer can operate effectively without either one. 3/24/86.