Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0607

(b) SPECIFIC ITEMS CLASSIFIED.

425.0607 Origin Tacker System. The Origin Tacker is an endoscopic stapling system designed to permit stapling or fixation of tissue and prosthetic mesh during surgical procedures. The system consists of a limited reuse handle and disposable delivery tubes which hold the tacks used in fixation of the tissue and or prosthetic mesh. The tacks are implanted into the body as a permanent implant.

The tacks qualify as sutures under Regulation 1591. As a result, the sale of the tacks are exempt from tax. The tubular delivery system is not shipped preloaded. Also, the handle is reusable. Therefore, the delivery system and the handle are instruments excluded from the definition of "medicine" under Regulation 1591 with the result that their sales are taxable. 6/5/96.