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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 425.0265

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0265

(b) Specific Items Classified

425.0265 Components of Drug Infusion Devices. Components of an infusion system such as tubing, catheters, filters, infusion bottles, bags, pumps, intravenous poles, needles and syringes are devices which are excluded from the definition of "medicines" under Regulation 1591 (c)(2). 10/3/90.