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 425.0822.350
(b) Specific Items Classified
425.0822.350 Simplate Products. Simplate Products are sterile, disposable devices that are used to make uniform incisions for bleeding time tests. The spring-loaded blades are contained in a convenient, easy to use plastic housing. When triggered on the forearm, a Simplate is designed to provide one or two incisions. The device is available in four configurations:
Simplate with a single blade
Simplate II with dual blades
Simplate R with a single retractable blade
Simplate II R with dual retractable blades
The Simplate products are in the nature of instruments, apparatus, contrivances, appliances, and devices which are specifically excluded from the definition of the term medicine. Therefore, the Simplate products do not qualify as exempt medicines. 5/10/90.