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 425.1160

(b) SPECIFIC ITEMS CLASSIFIED.

425.1160 Temperature Monitoring Systems. The following products have a temperature sensor which is connected to a temperature monitoring system. The sensor is attached to or inserted into the patient:

  • Myocardial Temperature Sensor
  • Tympanic Temperature Sensor
  • Foley Catheter Temperature Sensor
  • Acoustascope Esophageal Stethoscope with temperature sensor
  • Esophageal/Rectal Temperature Sensor
  • Skin Temperature Sensor

Each product must be supplied by or on order of a physician.

These products are durable medical appliances and, thus, subject to tax when sold at retail. 2/1/94.