Which sutures, gases, trays, cast materials, belts, bandages, and splints did California treat as medicine?

Plain-English summary

California treated sutures that remained in or dissolved in the body as exempt medicines under the applicable Ruling 22 conditions. Oxygen and other medical gases also fell within the medicine definition.

Disposable trays, cast materials, rib belts, elastic bandages, plastic splints, and similar articles were excluded from medicine. The letter said separate patient billing did not change whether a product itself qualified.

Common questions

Did every suture qualify?

The letter specified sutures that remained in or dissolved in the body.

Were ordinary support supplies medicines?

No. It excluded the listed trays, cast materials, belts, bandages, and splints.

Did a separate patient charge control?

No.

Citations and references

• California Revenue and Taxation Code section 6369 — medicine exemption amended in 1963 and discussed in the letter
• Historical California Board of Equalization Ruling 22(a) and (c)(2) — qualifying sales and excluded-article provisions applied in the letter

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-0520.pdf

Original ruling text

425.0520

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

June 26, 1964

--- --- ----- --- ----- --- --“G”
In answer to your letter of June 18, 1964, it is our position that sutures that remain in or dissolve in the body qualify as “medicines”, and sales thereof are exempt to the extent indicated in Ruling 22. It is not clear that you have the revised ruling to conform to the amendment to Section 6369 of the Sales and Use Tax Law, effective September 20, 1963. A copy of this ruling is, accordingly, enclosed. We also regard oxygen and other medical gases as included within the definition of “medicine”. The other articles mentioned by you, such as disposable trays, cast materials, rib belts, elastic bandages, plastic splints, etc., appear to be definitely excluded from the term “medicine”, under Ruling 22, paragraph (c)(2). You will note from the enclosed copy of Ruling 22 that the exemption applies or does not apply depending upon the nature of the articles, and the purpose of its use regardless of whether there is a separate billing made to the patient. We believe this is made clear by paragraph (a) of Ruling 22. Very truly yours,

E. H. Stetson
Tax Counsel

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