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 425.0883.810


425.0883.810 Tracheostomy Care Kits. Tracheostomy tubes are considered medicines only when used post-surgically. Because of this, certain sales of tracheostomy tubes will be exempt and others taxable depending on the use. These care kits are "necessary and integral" to the patient administering home care and qualify as "related supplies" under Regulation 1591(j). (See Annotation 425.0259.) Consequently, the tax status of each kit will depend on the tax status of the particular tube to which it is a "related supply." 5/23/95.