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 425.0483.400


425.0483.400 IV Sets. IV sets are used to deliver as many medications or solutions into a patient through the same tubing as is practical. They are designed to allow multiple entry ports for injections of different drugs. Included within this general category (IV sets) are "blood sets" used to deliver blood and blood products; "hyperclementation sets" used to deliver food into the patient through an incision in the stomach; "nasogastric sets" used for artificial feeding through the patient's nose and down into the stomach; "gastronomy parts" which are surgically implanted in a patient for use when injecting "meal replacements" into the body; "anesthesia sets" to introduce anesthetics into the body; "radiology sets" used to introduce contrast media to the body for diagnostic imaging purposes; and "face covers and tubing" used to deliver gases via the respiratory system.

IV sets are not "substances and preparations." In general, they are "appliances, devices or other . . . equipment" of the type specifically excluded from medicines under section 6369(b)(2). 4/22/97.