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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
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0237
(b) Specific Items Classified
425.0237 Ceprate SC Cell Concentration System. The CEPRATE SC System is used in a process called immunoadsorption which removes specific cells from the bone marrow or blood of human beings. The product will be used for the removal of stem cells from patients prior to their undergoing myeloablative (extremely high dose) chemotherapy. After the chemotherapy, the stem cells are returned to the patient. The CEPRATE SC System has been shown to significantly deplete tumor cells from blood prior to stem cell transplantation. Also, other impurities are removed from the patient's extracted blood as a result of this immunoadsorption procedure.
The CEPRATE SC System will be used by hospitals that perform transplant procedures and may only be used pursuant to the prescription of a licensed physician. The CEPRATE system is not a hemodialysis system within the meaning of Regulation 1591(j). It is not used in conjunction with artificial openings surgically created for the elimination of natural waste. Rather, it is an instrument for administering to a patient which is excluded from the definition of medicine under Regulation 1591(c)(2). Sales of the system are subject to tax. 10/28/96.