Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0489 Ligation Click Applier. The applier is a reusable instrument utilized to put a clip on blood vessels to connect them. The clip remains in the body.
The applier is a reusable device and excluded from the definition of the term medicine. Tax applies to the sale of this item. However, the "ligation clip" is exempt. 2/10/93.