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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0547.400
(b) Specific Items Classified
425.0547.400 Noninvasive Temporary Pacemakers. The Noninvasive Temporary Pacemaker (NTP) is a self-contained cardiac pacing device weighing approximately 18 pounds which delivers an electric pulse to the heart via two specially designed electrodes. It is the size of a small portable television and measures 6"Hx12"Wx15"D. In addition to serving as a pacemaker, it is also a "portable"/moveable ECG machine and contains a recorder for monitoring cardiac response. The NTP is not fully worn on the person of the user but is attached by means of electrodes.
The NTP was designed to be moveable so that it would remain with the patient. However, it was not designed to be worn on the patient. As such, this product does not qualify as an exempt prescription medicine. 12/6/89.