The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT msi.taxable_flag
INTO x_item_org_taxable_flag
FROM MTL_SYSTEM_ITEMS msi
WHERE msi.inventory_item_id = x_item_id
AND msi.organization_id = x_item_org_id;
SELECT msi.taxable_flag
INTO x_ship_to_org_taxable_flag
FROM MTL_SYSTEM_ITEMS msi
WHERE msi.inventory_item_id = x_item_id
AND msi.organization_id = x_ship_to_org_id;