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 425.0335


425.0335 Disposable Dye Packs. The dye packs contain highly sterile dye that is surgically implanted into the eyelid of patients, producing a permanent eyeliner and are distributed to ophthalmologists and plastic surgeons. The disposable pack is used once during this procedure. This product is often used for cosmetic purposes, in cases where patients have allergic reactions to commercial eyeliner, or in cases of reconstructive surgery. The disposable dye pack is available only to licensed medical doctors and is not sold to the general public.

The disposable dye pack is not administered to diagnose, cure, mitigate, treat or prevent a particular disease. It is used for cosmetic purposes and is not included within the definition of "medicine." In situations where the dye pack is utilized in reconstructive surgery, further information would be needed for consideration as to whether the dye may have a medical function. However, if the dye is used for cosmetic purposes, even though as part of reconstructive surgery, it will not be within the definition of "medicine." 7/3/85.