Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 220 - Exemptions Primarily of Benefit to Consumers › Rule 701-220.6 - Other Medical Devices

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of other medical devices is
				  exempt from tax. The term "other medical devices" means medical equipment or
				  supplies intended to be dispensed for human use with or without a prescription
				  to an ultimate user. The term "other medical devices" does not include
				  prosthetic devices, durable medical equipment, or mobility enhancing equipment.
				  For purposes of this rule, the term "ultimate user" has the same meaning as in
				  subrule 220.5(1).
(1) Definitions.
"Anesthesia trays"
includes, without limit,
				  paracervical anesthesia trays, saddle block anesthesia trays, spinal anesthesia
				  trays, and continuous epidural anesthesia trays.
"Biopsy"
means the removal and examination
				  of tissue from a living body, performed to establish a precise
				  diagnosis.
"Biopsy needles"
includes, without limit,
				  needles used to perform liver, kidney, other soft tissue, bone, and bone marrow
				  biopsies. Menghini technique aspirating needles, Rosenthal-type needles, and
				  "J" Jamshidi needles are all examples of biopsy needles.
"Cannula"
means a tube inserted into a body
				  duct or cavity to drain fluid, insert medication including oxygen, or to open
				  an air passage. Examples are lariat nasal cannulas and abelson cricothyrotomy
				  cannulas.
"Catheter"
means a tubular, flexible,
				  surgical instrument used to withdraw fluids from or introduce fluids into a
				  body cavity, or for making examinations. Examples are: Robinson/nelaton
				  catheters, all types of Foley catheters (e.g., pediatric and irrigating),
				  three-way catheters, suction catheters, IV catheters, angiocath catheters and
				  male and female catheters.
"Catheter trays."
Universal Foley catheter
				  trays, economy Foley trays, urethral catheterization trays and catheter trays
				  with domed covers are nonexclusive examples of these trays.
"Diabetic testing materials"
means all
				  materials used in testing for sugar or acetone in the urine, including, but not
				  limited to, Clinitest, Tes-tape, and Clinistix; also, all materials used in
				  monitoring the glucose level in the blood, including, but not limited to,
				  bloodletting supplies and test strips.
"Drug infusion device"
means a device
				  designed for the slow introduction of a drug solution into the human body. The
				  term includes devices that infuse by means of pumps or gravity flow (drip
				  infusion).
"Fistula"
means an abnormal passage usually
				  between the internal organs or between an internal organ and the surface of the
				  body.
"Hypodermic syringe"
means an instrument for
				  applying or administering liquid into any vessel or cavity beneath the skin.
				  This includes the needle portion of the syringe if it accompanies the syringe
				  at the time of purchase, and it also includes replacement needles.
"Insulin"
means a preparation of the active
				  principle of the pancreas, used therapeutically in diabetes and sometimes in
				  other conditions.
"Kit"
means a combination of medical
				  equipment and supplies used to perform one particular medical procedure that is
				  packaged and sold as a single item.
"Myelogram"
means a radiographic picture of
				  the spinal cord. A "radiographic picture" is one taken using radiation other
				  than visible light.
"Nebulizer"
means a mechanical device that
				  converts a liquid to a spray or fog.
"Oxygen equipment"
means all equipment used
				  to deliver medicinal oxygen including, but not limited to, face masks,
				  humidifiers, cannulas, tubing, mouthpieces, tracheotomy masks or collars,
				  regulators, oxygen concentrators and oxygen accessory racks or stands.
"Set."
See "kit" above.
"Tray."
See "kit" above.
(2) The sales price from the sale of the
				following other medical devices is exempt from tax:
a. Sales of insulin, hypodermic syringes, and
				diabetic testing materials.
b.
				Sales and rentals of oxygen equipment.
c. Sales of hypodermic needles, anesthesia
				trays, biopsy trays and needles, cannula systems, catheter trays, invasive
				catheters, dialyzers, drug infusion devices, fistula sets, hemodialysis
				devices, insulin infusion devices, irrigation solutions, intravenous
				administering sets, solutions and stopcocks, myelogram trays, nebulizers, small
				vein infusion kits, spinal puncture trays, transfusion sets and venous blood
				sets, all of which are not taxable.