Laws, Regulations and Annotations
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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
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0695.300
(b) Specific Items Classified
425.0695.300 Passy-Muir Trach Valve. The Passy-Muir Trach Valve is a prescription device which attaches to a tracheotomy tube to temporarily block the passage of air to the lungs, allowing tracheotomy patients to speak. The Passy-Muir Trach Valve is sold only to medical facilities and physicians.
The Passy-Muir Trach Valve qualifies as "related supplies" for the reason that it is designed to be worn in conjunction with a tracheotomy tube which is necessary as a result of an artificial opening created in the human body for the elimination of natural waste. Therefore, sales tax does not apply to the sale of the Passy-Muir Trach Valve. 9/18/85.