Missouri – Sales of Materials Used for Jaw Bone Grafting Exempt

SALT Report 1993 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of materials used for jaw bone grafting as well as other medical materials that are used to structurally support bone tissue during the grafting procedure.

Section 144.030.2(19), RSMo, provides an exemption for “all sales of insulin and prosthetic or orthopedic devices” which are defined as “rigid or semi-rigid leg, arm, back or neck braces and casting materials which are directly used for the purpose of supporting a weak or deformed body member or restricting or eliminating motion in a diseased or injured part of the body.”

The Department determined that the jaw bone grafting materials and the necessary medical materials used to support the jaw during the grafting procedure qualify for the orthopedic devices exemption and are not subject to Missouri sales or use tax under section 144.030.2(19), RSMo.

For Further Information:

Missouri Department of Revenue – Letter Ruling LR 7132