Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0887

(b) SPECIFIC ITEMS CLASSIFIED.

425.0887 Treatment Tubes. The following covers the application of tax to specific treatment tubes:

(1) Penrose Drain. Precut tubes used to drain fluids from a wound are taxable (unless utilized post surgically as a result of an artificial opening created in the human body for the elimination of human waste).

(2) Cantor Intestinal Tube. A mercury weighted tube for intestinal intubation is taxable.

(3) Stomach Tube. A tube for feeding or washing stomach is taxable.

(4) Feeding Tube. A tube for introducing food into stomach is taxable.

(5) Maso-gastric Tube. A disposable stomach decompression evacuation tube with an x-ray tip, 2 lumens, and a balloon which is inflated and positioned at esophago-gastric junction without tension is taxable (unless utilized post surgically as a result of an artificial opening created in the human body for elimination of natural waste).

(6) Trach Speaking Tube. A tube that helps tracheostomy patient to speak is exempt (when used in conjunction with a tracheostomy tube which is necessary as a result of an artificial opening created in the human body for the elimination of natural waste).

Generally, tax does not apply to tubes which are necessary as a result of surgical procedures by which an artificial opening is created in the human body for elimination of waste. Tubes implanted permanently in the human body (i.e., for more than six months) to assist the functioning of, as distinguished from replacing all or any part of, any natural organ, artery, vein or limb and which remain or dissolve in the body are not subject to tax while those implanted for a lesser period are taxable. 5/2/80.