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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 425.0247
(b) Specific Items Classified
425.0247 Chemoport Implantable Fluid System. This is an implantable system consisting of a portal and a catheter with a permanently locking connector. It allows for venous and arterial access for the infusion of medication, fluids, parenteral nutrition and sampling of blood.
It does not qualify as an implanted device because it is not permanently (i.e. for six months or more) implanted. It is not a prosthetic device because it does not replace or assist the function of a natural part of the human body. Additionally, it does not qualify as a programmable drug infusion device because it is not programmable. Therefore, its sale is taxable. 7/5/89.