Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0890 Trocar Catheters. The trocar catheter is used in an emergency to relieve pressure on the lungs. The catheter is inserted or thrust into the wall of the chest (with no prior incision). It is attached to a drainage and suction system to drain fluids from the chest cavity. The trocar catheter is a supply item on crash carts which are located throughout the hospital to treat patients in emergencies.
As described, the use of these devices indicates that they are used temporarily during emergency procedures and also appear to be surgical devices as they must make their own incision into the chest. Used as described, these items are taxable. 2/24/93.