Are the following supplies used on the kidney dialysis machine taxable or exempt?
Fluid barrier – used to reduce potential for contaminating patients blood during dialysis – T Sterile blood tubing set – used to convey patients blood to dialysis machine – T Shunt adapter set – used to connect blood tubing to patients arteriovenous system – T Coil – used to remove impurities in dialysis treatment – T Venous pressure clamp – adjustable clamp used to regulate pressure in flow of blood from dialyzer to patient – T Sterile dialyzer cartridge – disposable blood filter cartridges – T 12. Are the following supply items taxable to the hospital? DeCub Care Pad – used to keep long-term bed patients from developing bed sores – T 16F levin rubber tube – tube used to pump stomach – T Sputum collector – test collector for sputum – T Clean catch set – test collector for urine – T Vacutainer ACT sets – hollow tube w/ vacuum – T Emesis basin – plastic dish used to catch vomit – T The answers given herein are much more restrictive than previous guidelines issued in reference letters 14
