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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 425.0418
(b) Specific Items Classified
425.0418 Hydrocephalus Devices. The following items used in the treatment of hydrocephalus are exempt from tax since they are permanently implanted in the human body to assist the functioning of the brain:
Pressure Regulating Components:
- Cruciform Slit Valve
Ventricular Access Devices:
- Ventricular Catheter
- Catheter Reservoir
- Slotted Catheter Reservoir
- Slotted Frontal Horn Catheter Reservoir
- Slotted Ventricular Catheter
- Frontal Horn Catheter Reservoir
- McComb Neonatal Catheter Reservoir
Proximal and Distal Components:
- Rickham Type Reservoir
- Fixation and Joining Connectors
- Burr Hole Catheters Support
Distal Catheters:
- Atrial Catheters
- Peritoneal Catheters. 3/1/84.