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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0010.001

(a) Generally


425.0010.001 Catheters. Pacing, ventricular and cardiac catheters are exempt from tax if they are intended to remain in the body for a period of six months or longer. These include:

  • Goetz Pacing Catheter
  • Ducor Catheter Fem. L. Coronary
  • Ducor Catheter Fem. Ventricular
  • Goetz Pacing Electrodes
  • Zucker Pacing Catheter

Catheters used as pressure monitors, diagnostic tools, or to inject substances into the human body are taxable. These include:

  • Gensini Teflon Catheter
  • Introducer
  • Gensini Dacron Sones Catheter
  • Gerlin Electrode Catheter
  • Arterial Catheter
  • Sones Catheter
  • Arterio-Venous Cath Introducer Set
  • Venous Retura Catheter
  • Desile-Hoffman Percutaneous Cath
  • Judkin Coronary Catheter

8/14/78.