Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0489
(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.