Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
425.0168.030 Sutures. Stainless steel clips which are similar to wire staples and which are used for the occlusion and ligation of vessels or body tissue in the course of surgical procedures in the same manner as a suture qualifies as a "medicine." Accordingly, "Surgicap" and "Clip-A-Matic" qualify as medicines. 7/10/86.