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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 425.0232.001

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0232.001

(b) Specific Items Classified

425.0232.001 Catheters. Laser angioplasty catheters are not "medicines" but rather are "instruments" excluded from the definition of "medicines" under Regulation 1591. Their sales are subject to tax. 9/24/97. (M98–3).