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 425.0418


425.0418 Hydrocephalus Devices. The following items used in the treatment of hydrocephalus are exempt from tax since they are permanently implanted in the human body to assist the functioning of the brain:

Pressure Regulating Components:

  • Cruciform Slit Valve

Ventricular Access Devices:

  • Ventricular Catheter
  • Catheter Reservoir
  • Slotted Catheter Reservoir
  • Slotted Frontal Horn Catheter Reservoir
  • Slotted Ventricular Catheter
  • Frontal Horn Catheter Reservoir
  • McComb Neonatal Catheter Reservoir

Proximal and Distal Components:

  • Rickham Type Reservoir
  • Fixation and Joining Connectors
  • Burr Hole Catheters Support

Distal Catheters:

  • Atrial Catheters
  • Peritoneal Catheters. 3/1/84.