Which specifically described pacing, cardiac, ventricular, and diagnostic catheters did a 1978 California letter treat as exempt or taxable?

Plain-English summary

A redacted medical-products business asked about named catheters and related appliances in a July 12, 1978 letter and two telephone conversations. Those materials and their product descriptions are not included in the PDF.

California treated the listed Goetz and Zucker pacing catheters and Goetz pacing electrodes as exempt when permanently implanted in the human body. The source describes pacing catheters as acting as temporary pacemakers, then uses an intended period of six months or longer as its rule of thumb for permanent implantation.

Catheters used as pressure monitors, diagnostic tools, or to inject dyes or other substances were taxable because those uses did not make them "medicine" under Regulation 1591. The source listed Gensini, arterial, introducer, Sones, Gerlin, Judkin, and venous-return products in that taxable group.

The letter also says its absent July 12, 1977 letter had already treated ventricular and cardiac catheters as exempt. Based only on limited descriptions, it believe[d] the Ducor Fem. Ventricular and Ducor Fem. L. Coronary products qualified for those categories.

Live annotation and source posture

The current live annotation says pacing, ventricular and cardiac catheters are exempt if intended to remain at least six months. The source directly attaches its six-month rule of thumb to permanently implanted pacing catheters and electrodes; its separate ventricular/cardiac paragraph cites the missing 1977 letter and does not repeat a duration. The live page therefore states a broader common-duration condition than the supporting letter expressly explains.

The live page also presents both Ducor products in a definitive exempt list. The letter uses qualified language—From the limited description provided us, we believe—so this page preserves that uncertainty.

The taxable product lists also differ. The source twice prints Arterial Catheter, includes Desile-Hoffman Percutaneous Cath Introducer, and contains no separate bare Introducer item. The live list removes the duplicate Arterial entry, shortens the Desile-Hoffman name to Desile-Hoffman Percutaneous Cath, and adds Introducer as a separate item. Both official lists retain the source spelling Venous Retura Catheter.

No July 12, 1978 inquiry, telephone record, July 12, 1977 letter, product specification, labeling, implantation plan, duration record, patient, prescriber, prescription, invoice, sale, tax return, audit, assessment, refund or applied outcome is supplied.

CDTFA's Annotated Legal Opinions collection says these documents are summarized as annotations and statutory law controls over an inconsistent annotation. The official two-page PDF has native text and a page-one letterhead image, so no OCR was required. Two fresh direct PDF downloads and two live-page downloads were byte-identical; duplicate default text extractions also matched.

What this means for you

Use the exact product description, actual function, intended implantation duration, and current regulatory text. This historical letter did not exempt every catheter and did not definitively classify the two Ducor items from complete technical evidence.

Common questions

Q: What implant period did the source use for pacing products?

A: Six months or longer as a rule of thumb for permanent implantation.

Q: Were diagnostic, pressure-monitoring, and injection catheters exempt?

A: No. The source treated those uses as taxable.

Q: Were the two Ducor products definitively classified from full evidence?

A: No. The opinion said only that it believed they qualified based on limited descriptions.

Q: Did the source apply the six-month rule to every ventricular and cardiac catheter?

A: It does not say so expressly. That broader phrasing appears on the live annotation.

Missing evidence and references

• July 12, 1978 inquiry and two telephone-conversation records — absent
• July 12, 1977 ventricular/cardiac catheter letter — described but absent
• Product descriptions, specifications, labels and clinical instructions — absent
• Implantation plans, durations, patients, prescribers and prescriptions — absent
• Sales, invoices, returns, audits, assessments, refunds and outcomes — not supplied

Verbatim support

From the official August 14, 1978 Legal Counsel letter:

We are of the opinion that pacing catheters and electrodes are exempt from tax when they are permanently implanted in the human body.

We have determined as a rule of thumb that an item is permanently implanted if it is to remain in the body for a period of six months or longer.

To the extent catheters are used for these purposes, tax would apply to their sale as they would not come within the meaning of the term “medicine” as defined in Regulation 1591.

From the limited description provided us, we believe the Ducor Catheter Fem. Ventricular and Ducor Catheter Fem. L. Coronary would qualify as ventricular or cardiac catheters.

Citations and references

• California Sales and Use Tax Regulation 1591
• July 12, 1977 ventricular and cardiac catheter letter — described but absent

Source

• Annotated Legal Opinions collection: CDTFA Annotated Legal Opinions
• Live annotation: Annotation 425.0010.001
• Original supporting opinion: 425.0010.001 PDF

Original ruling text

425.0010.001

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
(916) 445-2488

August 14, 1978

Mr. J--- S---, Controller
L--- C--- of M--- H--XXXX --- Boulevard
---, California XXXXX

SR --L XX XXXXXX

Dear Mr. S---:
This is in response to your letter of July 12, 1978, concerning the correct application of tax to certain catheters and related appliances. We have also had two telephone conversations with representatives of your office describing some of these items in greater detail. Specifically, you wish to know whether tax applies to the following catheters: Goetz Pacing Catheter Zucker Pacing Catheter Goetz Pacing Electrodes As we understand it, pacing catheters are implanted in the body and act as temporary pacemakers. We are of the opinion that pacing catheters and electrodes are exempt from tax when they are permanently implanted in the human body. We have determined as a rule of thumb that an item is permanently implanted if it is to remain in the body for a period of six months or longer. The remaining catheters listed, as we understand it, are primarily utilized for three purposes: (1) as pressure monitors especially of patients prior to surgery, (2) as diagnostic tools, and (3) to inject dyes or other substances into the human body. To the extent catheters are used for these purposes, tax would apply to their sale as they would not come within the meaning of the term “medicine” as defined in Regulation 1591. Gensini Teflon Catheter Gensini Dacron Sones Catheter Arterial Catheter

Mr. J--- S---

-2-

August 14, 1978
425.0010.001

Arterio-Venous Cath Introducer Set
Desile-Hoffman Percutaneous Cath Introducer
Arterial Catheter
Sones Catheter
Gerlin Electrode Catheter
Judkin Coronary Catheter
Venous Retura Catheter
As was previously noted in our letter to you of July 12, 1977, both ventricular and cardiac catheters are exempt from tax under Regulation 1591. From the limited description provided us, we believe the Ducor Catheter Fem. Ventricular and Ducor Catheter Fem. L. Coronary would qualify as ventricular or cardiac catheters. If you have any further questions concerning this matter, please write this office. Very truly yours,

Mary C. Armstrong
Legal Counsel

MC:do