Missouri – Sales of Materials Used for Jaw Bone Grafting are Exempt


SALT Report 2069 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of materials used in jaw bone grafting.  The Taxpayer distributes two different dental supplies, a single use medical material used for jaw bone grafting and a material that provides structural support for bone tissue during jaw bone grafting procedures.

The Department determined that the Taxpayer’s medical materials are orthopedic devices and not subject to Missouri sales or use tax under Section 144.030.2(19), RSMo.  The regulation states that “all sales of insulin and prosthetic or orthopedic devices” are exempt from tax. Regulation 12 CSR 10-110.013(2)(A) defines the term “orthopedic device” as a rigid or semi-rigid leg, arm, back or neck brace 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. “

For Further Information:

Missouri Department of Revenue – Letter Ruling LR 7132


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