Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0908

(b) SPECIFIC ITEMS CLASSIFIED.

425.0908 Vascular Intervention Devices. This device is used temporarily during surgery to remove and collect lesion tissue which is blocking the blood vessel. It also retains the tissue for analysis. It is, therefore, an appliance or device excluded from the definition of medicine under Regulation 1591(c)(2). Thus, sales of these devices are subject to tax. 4/15/94.