Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0330

(b) SPECIFIC ITEMS CLASSIFIED.

425.0330 Disposable Automatic Clip Appliers. The application of tax to disposable automatic clip appliers is as follows:

(1) Disposable automatic clip appliers used to bind (ligate) vessels or body tissue with an absorbable substance similar to thread are a type of "suture" and would be included within the term "medicine" pursuant to Regulation 1591(b)(2). These instruments contain an integral cartridge containing absorbable copolymer ligating clips, and together with the applier are sold as one disposable unit. It has applications in many types of surgical procedures where an absorbable or radiotransparent ligature is indicated or desired.

(2) Disposable automatic clip appliers primarily used for procedures such as cutting or stopping the flow of blood are in the nature of surgical appliances or devices and as such would be excluded from the term "medicine" pursuant to Regulation 1591(c)(1). These instruments contains stainless steel clips, and both clip cartridge and applier are sold together as one disposable unit. It has applications in many types of surgical procedures to provide hemostasis and occlude vessels or tissue structures and other tubular structures and for vagotomy, sympathectomy, and radiographic markings. 1/13/86.