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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 425.0386
(b) Specific Items Classified
425.0386 Ferris PolyMem Dressing. This dressing is described as being four products in one. It is made of a biocompatible and absorbent polyurethane base which contains "F68 surfactant" to cleanse the wound, glycerin to moisturize and soften "necrotic" (dead) tissue and provide nonadherent release from the skin, and superabsorbent polymer to draw, absorb, and hold exudate away from the wound. PolyMem provides "Autolytic debridement" (excision of devitalized tissue and foreign matter from a wound). It also contains moisturizing and cleansing agents that help the wound release necrotic tissue.
It appears from the description that the primary purpose of the glycerin and F68 surfactant is to draw fluids out of the wound, to permit the release of the scab, and to prevent the dressing from adhering to the wound itself. Such characteristics are designed to make the dressing work better. They do not provide treatment for the wound over and above that provided by nonmedicated dressings. Therefore, this dressing is not a "medicine" under Regulation 1591. 10/24/95.