Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.1130

(b) SPECIFIC ITEMS CLASSIFIED.

425.1130 Programmable Drug Infusion Devices. The following listed items are not programmable drug infusion devices as defined in Regulation 1591(b)(7): General sets, automatic piggyback sets, filter sets, anesthesia/surgical sets, solusets, extension sets, pediatric/neonatal sets, and specialty sets.

These sets are in the nature of traditional I.V. administration equipment whereby fluids or medicine is administered to a patient through tubing. There is no mechanism available with the administration sets which automatically programs the delivery of the medicine to the patient other than through a traditional drip method and an on/off switch. Also, these are not fully worn on or implanted in the human body of the patient. Therefore, the retail sales of these items are subject to tax. 3/28/83.