Were contraceptives, suction and urinary catheters, and irrigation syringes taxable medical items?

Plain-English summary

California confirmed that contraceptive creams, foams, jellies, and suppositories were medicines. Nonspecific suction catheters were generally taxable, and irrigation syringes were taxable appliances.

The memorandum assumed that “external male and intermittent catheters” meant catheters inserted through a natural or artificial opening for urinary drainage. When used postoperatively, those items qualified as medicines under the provisions cited in the source.

Common questions

Were contraceptive preparations medicines?

Yes, for the creams, foams, jellies, and suppositories listed.

Were suction catheters exempt?

Nonspecific suction catheters were generally taxable.

Were urinary-drainage catheters exempt?

The described external male and intermittent catheters qualified when used postoperatively under the assumed facts.

Were irrigation syringes exempt?

No. The memorandum treated them as taxable appliances.

Citations and references

• California Sales and Use Tax Regulation 1591(b)(1) — medicine provision applied to contraceptive preparations
• California Sales and Use Tax Regulation 1591(b)(4)-(5) — provisions cited for the described postoperative urinary catheters
• California Sales and Use Tax Regulation 1591(c)(2) — appliance exclusion applied to irrigation syringes

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-0522.pdf

Original ruling text

State of California

Board of Equalization
Legal Division

Memorandum
To

:

Mr. Brian Ishimaru
Audit Evaluation and Planning Section – MIC:40

From

:

John L. Waid
Tax Counsel

425.0522
Date :

March 3, 1995

[No Permit Number]
Medical Items – List Submitted by DHS (Medi-Cal)

Subject :

I am answering your memorandum t me of January 17, 1995 following up on the meeting that you and Dennis Fox had on January 12, 1995, with Mr. Ted Spelis and Ms. Pat Ekelund of the Department of Health Services, to discuss the application of tax to sales of certain medical items. You listed certain items as to which you agreed as to the application of tax and several others as to which you were uncertain. You asked me to confirm your understanding as to the items on which you agreed, and to give you an opinion as to the others. OPINION

1. Your understanding as to the items on which you agreed is correct.
2. Uncertain Items
   a. Contraceptive creams, foams, jellies, and suppositories have been previously determined to be medicines under Regulation 1591(b)(1). b. Suction catheters. Non-specific suction catheters are generally taxable. c. External male and Intermittent catheters. By these terms, I assume you mean catheters inserted into the body through either a natural or artificial opening for the purpose of urinary drainage. When used post-surgically, these items have been previously determined to qualify as medicines under Regulation 1591(b)(4) or (5). d. Irrigation syringes are taxable appliances under Regulation 1591(c)(2).

JLW:sr
cc:

Mr. Dennis Fox (MIC:40)