Was an oral screw used with a mouth gag exempt from California sales tax?

Plain-English summary

California classified an oral screw used with a mouth gag as taxable. The supporting letter listed the product among many trays, tubes, drains, clips, protectors, and related medical items, but did not provide a separate explanation for the oral screw beyond the taxable conclusion.

Common questions

Did the oral screw qualify as an exempt medicine in the letter?

No.

Did the source explain why?

Not specifically for this product. It identified the use with a mouth gag and marked the item taxable.

Does the same letter decide every oral or surgical screw?

No. Its statement concerned the product and use presented by the requester.

Citations and references

• The supporting letter cites no product-specific statute or regulation for its oral-screw conclusion.

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/425-0602.pdf

Original ruling text

425.0602

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
916-445-3237

May 2, 1980

Dear Ms. X-----------------,
This is in response to your letter of April 17, 1980. Your inquiry concerns the correct application of tax to the following products: 1. 2. 3. 4. 5.

Spinal Anesthesia Trays
Epidural Trays
Arthogram Trays
Myelogram Trays
Thoracentesis Trays

According to the information enclosed with your letter, the various trays listed above contain i terns such as needles, tubes, manometer, syringes, bandages, anesthetic (lidocaine) and catheters. While some of these items are medicines and thus exempt from tax, others are considered to be taxable non-medicines. We have previously determined that when trays containing taxable and nontaxable items are sold for a lump sum price, tax applies to the entire lump sum price of the tray unless the price of the tray is allocated between taxable (items such as syringes, medicine cups, towels, swaps, and bandages) and non-taxable (drugs and exempt containers including drug bottles, sterilization indicators and disposable trays) items. You have also inquired about the following items: 1.

Penrose Drain - pre-cut tubes used to drain fluids from a wound. – TAXABLE (unless utilized post surgically as a result of an artificial opening created in the human body for the elimination of natural waste)

2.

Cantor Intestinal Tube - a mercury weighted tube for intestinal intubation TAXABLE

3.

Stomach Tube - a tube for feeding or washing stomach – TAXABLE

4.

Feeding Tube - a tube for introducing food into stomach - TAXABLE

5.

Naso-gastric Tube - a disposable stomach decompression evacuation tube with an x-ray tip, 2 lumens and a balloon which is inflated and positioned at esophago-gastric junction without tension - TAXABLE (unless utilized post-surgically as a result of an artificial opening created in the human body for elimination of natural waste)

6.

Surature Wound Clips - TAXABLE

7.

Heel and Elbow Protectors - TAXABLE unless necessary as a result of a prosthetic or orthotic device.

8.

Oral Screw - used in conjunction with a mouth gag - TAXABLE

9.

Trach Speaking Tube - helps tracheostomy patient to speak EXEMPT (when used in conjunction with tracheostomy tube which is necessary as a result of an artificial opening created in the human body for the elimination of natural waste)

We note that whenever tubes are necessary as a result of surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste, tax will not apply to their sale. In determining the correct application of tax to the tubes listed above which are implanted in the human body, we have assumed that none of these tubes are permanently (i.e. for more than six months) implanted but rather are of a temporary nature. If you have further questions concerning these items, please write this office again. Very truly yours

Mary C. Armstrong
Staff Counsel
MCA:ba