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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0178

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0178

(b) Specific Items Classified

425.0178 Artificial Hearts/Other Externally Connected Devices. These devices are used in lieu of a transplant heart or other body part until one is made available and include blood tubing, mobile pump and other mechanical contrivances. Such devices are taxable. 10/2/89.