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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0010.001
(a) Generally
425.0010.001 Catheters. Pacing, ventricular and cardiac catheters are exempt from tax if they are intended to remain in the body for a period of six months or longer. These include:
- Goetz Pacing Catheter
- Ducor Catheter Fem. L. Coronary
- Ducor Catheter Fem. Ventricular
- Goetz Pacing Electrodes
- Zucker Pacing Catheter
Catheters used as pressure monitors, diagnostic tools, or to inject substances into the human body are taxable. These include:
- Gensini Teflon Catheter
- Introducer
- Gensini Dacron Sones Catheter
- Gerlin Electrode Catheter
- Arterial Catheter
- Sones Catheter
- Arterio-Venous Cath Introducer Set
- Venous Retura Catheter
- Desile-Hoffman Percutaneous Cath
- Judkin Coronary Catheter
8/14/78.