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 425.0881

(b) SPECIFIC ITEMS CLASSIFIED.

425.0881 Temporary Myocardial Pacing Lead. A temporary myocardial pacing lead is a temporary disposable heart wire which is implanted during heart surgery, and generally stays implanted following surgery in the event of complications during recovery. Provided the lead is used in a post-surgical setting and is attached to a temporary pacemaker which is fully worn on or in the body of the user, it is an exempt prescription medicine, the sale of which is not subject to tax. However, if it is only used during a surgical procedure or is used with a bedside pacemaker or (heart) pacing machine, which is not fully worn on the patient, it is not a prescription medicine and its sale is taxable. 9/11/90.