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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0239
(b) Specific Items Classified
425.0239 Cerebrospinal Fluid (CSF) Drainage System and Replacement Drainage Bags. Where a CSF drainage system and a drainage bag are attached to and operate together with a catheter that is designed to be surgically inserted into an artificial opening created in the lateral ventricles of a patient's brain or a patient's lumbar subarachnoid space to drain CSF from the patient following the surgery, the devices included in this integrated unit qualify as ostomy appliances and related supplies pursuant to paragraphs (2) and (4)(C) of subdivision (b) of Regulation 1591.1. The sales of any of these devices, including sales of replacement drainage bags, are not subject to tax when sold or furnished under one of the conditions provided in subdivision (a) of Revenue and Taxation Code section 6369. 10/5/2010. (2013)