Laws, Regulations and Annotations
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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 425.1135
(b) Specific Items Classified
425.1135 Rancy Clips. These clips are used during certain surgical procedures (i.e., neurosurgery, facelifts, etc.) as an external "suture" to temporarily control bleeding. The "clips" are made of plastic and are disposable.
The "Rancy Clips" are plastic clips that are designed temporarily to control bleeding on incision edges during surgery and, thus, are not "sutures" pursuant to Regulation 1591(b)(2). Therefore, their sale is subject to tax. 1/14/86.