Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0530

(b) SPECIFIC ITEMS CLASSIFIED.

425.0530 Miscellaneous Medical Supplies. Blood tubing sets, cannula systems, declotting trays, declotting catheter sets, declotting aspirators, and accessories and instrumentation are not considered prosthetic devices and tax would apply to their sale. Where "cannula systems" are implanted in the human body, they are tax exempt. 12/7/77.