Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(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.