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 425.0505


425.0505 Medical Devices Used During Heart/Lung Bypass Surgery. The following medical devices are used by doctors for heart/lung bypass surgery and long-term respiratory support. The devices are single-use, disposable products:

(1) Blood oxygenators and related blood reservoirs. This equipment is used to add oxygen and store the blood while blood is outside the body during open heart bypass surgery.

(2) Cardioplegia delivery system. This system is used to infuse specially formulated solutions, which often include oxygenated blood, directly into the patient's coronary arteries while the heart is stopped during bypass surgery.

(3) Custom tubing packs. These packs contain all the devices used in a heart/lung bypass procedure. The exact contents of each pack are determined by each customer.

Blood oxygenators and reservoirs, the cardioplegia delivery system, and the custom tubing packs are devices, instruments, or appliances excluded from the definition of "medicines" under Regulation 1591(c)(2). Thus, their sales are subject to tax. However, infusion systems may qualify as "medicines" if used as set forth in Regulation 1591(b)(7). 9/16/96.