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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 425.0906
(b) Specific Items Classified
425.0906 Urinary Incontinence Devices. Urinary incontinent devices are used to collect urine from patients in the nonsurgical treatment of urinary incontinence. This device is composed of a catheter (indwelling, intermittent, external, or suction) and a collection bag together with any connectors and caps which are necessary to complete the fluid track. Since it is designed to be fully worn on the body of the user and assists in the functioning of the user's bladder, urinary incontinent devices are nontaxable prosthetic devices under Regulation 1591. 1/4/85.