Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0256 Collastat. Collastat is an absorbent sponge which is applied to the site where homeostatic (arrest of bleeding) is desired. The basic material of this product is collagen obtained from the achelter tendon. It is used in surgical procedures to control bleeding.
Collastat performs the same functions (i.e. stopping bleeding) as do traditional dressings or bandages and so is in the nature of a temporary biological dressing. Therefore, it is not a medicine and, thus, the sales are subject to tax. 10/8/91.