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 425.0743

(b) SPECIFIC ITEMS CLASSIFIED.

425.0743 Prosorba Used in Hemodialysis. Prosorba is used in a process called immunoadsorption which removes specific molecules from the blood of human beings. The substances are normally excreted in urine. In the usual process, blood is circulated from a vein in an arm of a patient through a tube to an apheresis machine which separates blood cells from blood plasma. The cells are immediately returned to the patient's body through another tube attached to a needle in the other arm. The plasma flows from the machine through another tube into Prosorba. The undesired molecules are absorbed by the Prosorba and the purified plasma flows through another tube back to the blood cell tube. This process can be used for kidney dialysis, a type of hemodialysis, but it can also be used for other types of hemodialysis. The Prosorba and equipment related to its use are exempt as hemodialysis products pursuant to section 6369.1. 3/15/94.