Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 20 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-20.8 - Exempt Sales of Nonprescription Medical Devices, Other Than Prosthetic Devices

Current through Register Vol. 47, No. 3, July 24, 2024
A prescription is not required for sales of the medical
				  devices mentioned in subrule 20.8(1) to be exempt from tax if those devices are
				  purchased for human use or consumption.
(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. meaning 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 a bleson cricothyrotomy
				  cannula.
"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/nelation
				  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 catherization 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 which 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.
"Intraocular lens"
means a lens located
				  inside the eye.
"Kit"
means a combination of medical
				  equipment and supplies used to perform one particular medical procedure which
				  is packaged and sold as a single item.
"Medical device, "
for the purposes of this
				  rule, means medical equipment or supplies intended to be dispensed for human
				  use with or without a prescription to an ultimate user
"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 which
				  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, cannula, tubing, mouthpieces, tracheotomy masks or collars,
				  regulators, oxygen concentrators and oxygen accessory racks or stands.
"Set. "
See "Kit" above.
"Tray. "
See "Kit" above.
(2) Sales of the following medical devices
				are exempt from tax. If a medical device is of such a type that it can be
				rented as well as sold, the rental of that device is exempt as of the date that
				the sale of that device is exempt, except as set out in
"b "
below.
a. Insulin, hypodermic syringes, and
				diabetic testing materials.
b. As
				of July I, 1992, sales of oxygen equipment; as of July I, 1993, the rental of
				oxygen equipment.
c. Effective July
				1, 1994, and retroactive to July 1, 1993, 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, intraocular lenses, irrigation
				solutions, intravenous administering sets, solutions and stopcocks, myelogram
				trays, nebulizers, small vein infusion kits, spinal puncture trays, transfusion
				sets and venous blood sets are no longer taxable.