Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0853 Skin Staples and Staplers. "Sutures," meaning items such as silk, thread, wire or catgut used in the surgical uniting of two pieces of skin, are specifically included in the term "medicines," Regulation 1591(b)(2). Disposable loading units, as well as the disposable instruments and loading units (when sold together), that are used to join skin tissue also qualify as "sutures."
Disposable staplers and staples qualify as "medicines" because they are sold and used as a unit, and when sold or furnished under the conditions set forth in Regulation 1591(a), their sales are exempt from tax. Non-disposable staplers, as well as removers, are durable pieces of medical equipment and so are "appliances, etc.," specifically excluded from the term "medicines" by Regulation 1591(c)(2). Their sales are subject to tax. 6/11/91. (Am. 2002–3).