In response to a taxpayer’s inquiry, the Missouri Department of Revenue issued a letter ruling stating that sales of medical products commonly known as “mesh” used by surgeons to repair hernias, are subject to sales or use tax. Section 144.010.1(10), RSMo, in defining a retail sale, provides that purchases of tangible personal property made by duly licensed physicians and used in the practice of their professions are regarded to be purchases for use or consumption and not for resale. Consequently, sales of “mesh” products are subject to sales or use tax. (Letter Ruling No. LR3520, Missouri Department of Revenue, December 12, 2006)