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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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H


300.0000 Hospitals, Institutions and Homes for the Care of Persons—Regulation 1503

Annotation 300.0007.200


300.0007.200 Central Supply Items—Self-Consumed. The following items are consumed by doctors or nurses during surgery or other procedures to maintain a sterile bacteria and germ free operating environment although most of the items appear to be disposable. Title, possession, and control of these items never passes to a patient.

  • Q-Tips (not sent home with the patients)
  • ¾ sheet (surgical drape)
  • Scrub brush used by surgical nurse to prepare incision site
  • Sponge Kerlix (sterile dressing)
  • Isolation masks
  • Disposable hair clip (used by nurse or doctor to remove hair from patients wound during procedure)
  • Fluffs (sterile dressing)
  • Exam glove worn by doctor or nurse when performing procedures and/or treating a patient.
  • Surgeons glove (used during surgery or for other tactile contact)
  • Pad elbow/pr (placed under patient's elbows and heels during surgery)
  • Sponge prep (used by nurse to wash patient prior to surgery or other procedure)
  • Blanket
  • Towel disp
  • Drape zimmer
  • Sheet disp
  • Scalpel disp
  • Bk table cover
  • Mayo cover
  • Goion disp
  • Sleeve disp
  • Cover X-ray
  • Cover scope
  • Cover vidrape
  • Lap sponges
  • Raytec sponges
  • Neuro sponges
  • Arm drape
  • Basin disp or sheet disp
  • Bottle disp
  • Sheet extremity
  • Ioban drape
  • Laser drape
  • Micro laser drape
  • Drape hip
  • Morgan lens (a contact-style lens with a tube attached used by a doctor or nurse for irrigating the eye)
  • Blankets
  • Disposable needles
  • Bedpan fracture (used with a patient with severely limited activity and also serves as a container for output measure)
  • Urine collector (used to obtain sample for measurement, chemical testing, or fluid retention monitoring)

Chux which are plastic-lined pads placed on hospital beds, etc., as a form of disposable bedding and placed under various parts of a patient's body to gather fluids and catch debris. Use requires professional or technical services or nurses to examine and weigh them to determine the amounts of body fluids discharged for purposes of treatment and diagnoses.

Alternate birthing pads (placed on birthing bed to keep birth area relatively clean to catch body waste and fluids for observation and measurement.)

Bedpans and urinals

Thermometers and thermometers covers (covers are plastic sheathes which cover the sensors of computerized, reusable thermometers.)

Peri-bottles. 4/30/92.