Ezel / Tax Rulings / TX
TX 8705L0819A05 Sales and/or Use Tax (State,Local,MTA) 1987-05-26

Did the medical needles listed in a supplier's product literature qualify for a Texas sales-tax exemption?

Short answer: Yes. The Comptroller said the nine listed Chiba, myelography, Cournand, Seldinger, angiography, spinal, arterial, and intradiscal needles qualified for exemption.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This 1987 Texas Comptroller letter approves exemption for nine needle types shown in product literature supplied by one seller. The letter does not state the governing statute or rule or define the product specifications, so it should not be generalized to every medical needle. Verify current medical-device, prescription, exemption-certificate, and local-tax rules. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said all nine types of medical needles represented in the seller's submitted literature qualified for sales-tax exemption:

  • Chiba type needle;
  • myelography needle set;
  • Cournand style needle;
  • Seldinger style needle;
  • digital angiography needle;
  • neonatal spinal needle;
  • modified Cournand style needle;
  • arterial needle; and
  • intradiscal therapy needles.

The short letter gives no statutory test or explanation beyond identifying the submitted products as exempt.

What this means for you

The result is product-specific. A seller comparing another needle to this letter would need to confirm both the product's characteristics and the current exemption requirements rather than relying only on a similar name.

Common questions

Did every needle listed in the submitted literature qualify? Yes.

Did the letter explain why the needles were exempt? No. It states the conclusion but cites no statute or rule.

Did the ruling cover all hypodermic or medical needles? It does not say that. It identifies only the nine listed products.

Citations and references

  • No statute or administrative rule is cited in the letter.
  • The product list is the complete stated basis for the exemption conclusion.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller May 26, 1987

Dear *****:

Thank you for submitting the information on the different types of
needles
your company sells, to determine their taxability.

The needles represented in the literature you supplied will qualify for
exemption from sales tax. These needles include: Chiba type needle,
Myelography needle set, Cournand style needle, Seldinger style needle,
Digital Angiography needle, neonatal spinal needle, modified Cournand
style
needle, arterial needle, and indradiscal therapy needles.

This opinion is based upon the facts you presented. If there are
additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You
may
write me, call toll free 1-800-252-5555 from anywhere in Texas or phone
512/463-4600.

Sincerely,
F. Wayne McDonald
Tax Policy Section
Tax Administration Division

Get today's answer for your situation

You just read a 1987 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.