Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0506

(b) SPECIFIC ITEMS CLASSIFIED.

425.0506 Medical Dialysis Products. Tax does not apply to the sale or use of the following items used in connection with a patient receiving hemodialysis.

(1) Stop/Start Kits. These kits contain supplies needed for initiating and discontinuing the hemodialysis procedure. They contain such items as syringes, needles, alcohol wipes, betadine swabs, 4x4's underpads and band-aids.

(2) Carry Pouch for CAPD. The pouch is used by the CAPD patients to carry a bag around their waists between exchanges (treatments). (3) Beta Cap System. This is a group of supplies used by the CAPD patient when the abdominal catheter is capped and disconnected from the line that transfers the solution into the abdomen.

(4) Cysto Flo Set "S" Hook. This hook is used by the CAPD patient to hook his solution bag on a door or other object while infusing new solution into the abdomen.

(5) Replacement Parts for the Dialysis Machine. This includes any part necessary for maintenance and repair of the kidney machine. 6/9/83.