Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0521 Miscellaneous Medical Devices. Grasping forceps, ERCP catheters, stricture measuring catheters, Cunningham-Cotton sleeves, biliary stent sets, combined procedure sets, nasal biliary and pancreatic drainage sets, liquory catheters, stent retrievers, wire guides, papillotomes/sphincter otomes, extraction devices, needles/injections, dilation devices, snares and active cords, Savary-Gilliard dilators and cytology devices are used temporarily during surgery or other treatment and are not "medicines." Esophageal prostheses which replace or assist the natural function of the esophagus and which remain in the body are "medicines." Colonscopy devices which are used to administer treatment to the patient are not "medicines" unless they remain in the body for a period of six months or longer. Similarly, gastrostomy devices are not "medicines" if used for percutaneous feeding. However, if they remain in the body for a period of six months or longer, they are regarded as "medicines." 2/24/95.