Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0408.500 Heimlick Chest Drain Valve and Under Water Drainage Set. Both of these products qualify as medicines under Regulation 1591.1(b)(4)(C) because they are appliances and related supplies necessary as the result of a surgical procedure by which an artificial opening is created in the human body for elimination of natural waste. Therefore, the sale of these products is not subject to tax. However, in order to qualify as medicines under Regulation 1591.1(b)(4)(C), they must be used in post-operative situations. 5/17/84. (Am. 2005–2).