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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0860
(b) Specific Items Classified
425.0860 Surgical Cellulose Hemostat. Surgical, a knitted fabric made from oxidized regenerated cellulose, used as a hemostat to halt bleeding, is applied by pressure or suturing. When saturated, it forms a coagulated mass which stops further bleeding. Since it need not be removed because it is absorbed by the body, it qualifies as a medicine under section 6369. 11/15/66.