Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0481 Intravenous (IV) Sets. An IV set is used for the purpose of introducing drugs, nutrients, and diagnostic substances into a patient. They are made of metal or other durable components and so are not "substances or preparations". They are not worn on the person of the patient. They also do not depend on being metabolized within the body to achieve their intended purposes.
IV sets are devices or appliances within the meaning of section 6369 (b)(2). Sales of such devices are thus subject to tax. 1/11/93.