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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 425.0229.700

Sales and Use Tax Annotations


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425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0229.700

(b) Specific Items Classified

425.0229.700 Catheter Leg Strap. This is a strap that secures an indwelling Foley to patient's upper thigh without tourniquet action, eliminating the need for tape. Since the sales of Foley catheters have previously been determined to be exempt from tax, so then, are sales of straps used to secure such catheters to patients. 12/20/93.