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 425.0683


425.0683 Oxygen Concentrators. An oxygen concentrator is a device that concentrates oxygen by pumping air through a separating unit containing a unique sieve material. This sieve retains the oxygen content of the air and permits the oxygen to be separated and concentrated into a reservoir for breathing by the patient. The oxygen flows through a meter dosing device and is delivered to the patient via nasal cannulae. Nearly pure oxygen is produced (ninety two percent at 2 liters, for example). The components of an oxygen concentrator consist of oxygen tanks, regulators, humidifiers, cannulae, masks, oxygen stands, oxygen carts, and tubing. Each of the above items constitutes a part of the medical oxygen delivery system and is exempt when sold, leased, or rented to an individual for the personal use of that individual as directed by a physician as set forth under Regulation 1591(m). 3/9/83.