Ezel / Tax Rulings / TX
TX 8810L0935D07 Sales and/or Use Tax (State,Local,MTA) 1988-10-21

Was a multiple-sample blood-collection needle and vacuum container exempt as a hypodermic needle or syringe?

Short answer: No. Although Texas exempted medical hypodermic needles and syringes, it treated the combined multiple-sample needle and vacuum collection container as taxable.

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This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
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

Texas exempted hypodermic syringes and hypodermic needles used for medical purposes under Rule 3.284.

The multiple-sample blood-collection device described in the request combined a hypodermic needle with a vacuum collection tube or container. The Comptroller said that combined device was taxable.

Common questions

Were medical hypodermic needles exempt? Yes under the cited rule.

Was the combined multiple-sample device exempt? No.

What did the device include? A hypodermic needle and a vacuum collection tube or container.

Source

Original ruling text

October 21, 1988

Dear **:

Thank you for your letter of October 17, 1988, concerning the taxability of
blood collection (drawing) needles and containers used for medical purposes.

The sales tax law exempts hypodermic syringes and hypodermic needles used for
medical purposes. See sections (a)(6), (7) and (c) (3) of Rule 3.284.

The multiple sample needle, vacutianer, used for blood collection, is taxable.
The device consists of a hypodermic needle and a vacuum collection tube or
container.

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

If you have any questions or need more information, you may call toll-free
1-800-252-5555, ext. 3-4683. The regular number is 512/463-4600. You may write
me at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,

Eddie C. Washington
Tax Correspondence

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