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 425.0822


425.0822 Silicone Flat Drain 10mm, CWT Reservoir 15cc, Silicone Flat Drain. These items are used for post operative drainage of an incision site and are subsequently removed. Assuming that the bodily fluids drain into the reservoir, these items qualify as "appliances and related supplies necessary as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste", the sale of which are exempt from tax when sold or furnished pursuant to Regulation 1591.1(b)(2). 4/23/92. (Am. 2005–2).