Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0518

(b) SPECIFIC ITEMS CLASSIFIED.

425.0518 Membrane Oxygenator. The Membrane Oxygenator, which is part of a larger system used only during surgery, is not a "medicine" under Regulation 1591(c)(2). Its sales are subject to tax. The oxygenator is used to add oxygen to and remove carbon dioxide from the patient's blood solely during surgery. It is used primarily during open-heart surgery procedures, and substitutes for the patient's lungs during the operations. The unit cannot be reused and is discarded after each procedure. While there is no requirement for a prosthesis to be permanently implanted, it must be used for more than the temporary assistance of an organ during surgical procedures. Additionally, for a device to be considered a drainage device, it must operate on its own. If connected to another device, it is related to that device and qualifies for the exemption only if the device does. 2/15/91.