Are urinary catheters, catheter kits, collection devices, and Foley trays taxable?
No. Retention catheters and kits, collection devices, and Foley trays are not taxable. They are designed solely for the use of persons with a permanent disability. However, irrigation trays, syringes, and other urological products like lubricating jelly that are not purchased as part of a kit, are taxable.
