Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0859

(b) SPECIFIC ITEMS CLASSIFIED.

425.0859 Supplies Used with Urinary Incontinence Devices. The following items qualify as tax exempt medicines under Regulation 1591 when sold under a physician's prescription for use with an exempt urinary incontinence device:

(1) topical antiseptic solutions

(2) adhesives (used to hold the device in place)

(3) adhesive removes (remove the adhesive)

(4) lubricants (used to insert the urinary device)

The following items do not qualify as exempt prosthetic devices or otherwise qualify as exempt medicines under Regulation 1591, even though such items are used with exempt urinary incontinence devices:

(1) cleaners and equipment which are used to remove contaminants from the urinary incontinent device

(2) insertion kits which are used to insert the catheters

(3) irrigation syringes which are used to clean the catheter. 1/4/85.