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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 425.0915

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0915

(b) Specific Items Classified

425.0915 Vents and Sumps. Vents and sumps are used during heart bypass surgery to keep the operating area clear of blood. Items used temporarily during surgical procedures are excluded from the term "medicines" under Regulation 1591(c)(2). Consequently, sales of vents and sumps are subject to tax. 2/22/06. (2007–1).