Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0915

(b) SPECIFIC ITEMS CLASSIFIED.

425.0915 Vents and Sumps. Vents and sumps are used during heart bypass surgery to keep the operating area clear of blood. Items used temporarily during surgical procedures are excluded from the term "medicines" under Regulation 1529(c)(2). Consequently, sales of vents and sumps are subject to tax. 2/22/06. (2007–1).