Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0388

(b) SPECIFIC ITEMS CLASSIFIED.

425.0388 Fogarty Embolectomy Catheters. A facility which provides hemodialysis treatment to patients purchases the Fogarty embolectomy catheters solely for use in this treatment.

The Fogarty embolectomy catheters qualify as tax exempt "medicines" when they are used in the treatment of patients undergoing hemodialysis. Accordingly, the purchase of this item is not subject to tax. 5/11/84.