Multi-State – Congress Should Promptly Scrap the Medical Device Tax, Once and For All

Federal excise taxes usually have clear-cut policy objectives. For example, the tobacco tax combats smoking, a habit that kills people and drives up medical costs. The alcohol tax addresses the social ills arising from alcohol abuse and the gasoline tax Continue reading Multi-State – Congress Should Promptly Scrap the Medical Device Tax, Once and For All

Texas – Therapeutic Devices Not Taxable Exemption Support Required

Texas released Private Letter Ruling 201807014L July 30, 2018 detailing the documentation support required to purchase therapeutic appliances tax free (hot tubs, back braces, anything a doctor prescribes for treatment of an ailment). Basically, a prescription is required in all Continue reading Texas – Therapeutic Devices Not Taxable Exemption Support Required

Virginia – Taxability of Contraceptive Devices

SALT Report 2691 – The Virginia Department of Revenue issued a letter ruling regarding a Taxpayer’s sales of certain contraceptive devices. The device is an intrauterine copper contraceptive device that releases copper ions into the body and provides the contraceptive Continue reading Virginia – Taxability of Contraceptive Devices

Washington – Taxability of Certain Medical Devices

SALT Report 2627 – The Washington Department of Revenue Appeals Division issued a ruling regarding the application of sales and use tax to various medical devices purchased by a group of related hospitals.  Specifically at issue are purchases of Hydro Continue reading Washington – Taxability of Certain Medical Devices

Utah – Guidance for Health Care Providers Updated

SALT Report 2599 – The Utah State Tax Commission has updated a publication that discusses the sales tax obligations of health care providers. Updates to the publication reflect the removal of the section that addresses refund procedures and now refers Continue reading Utah – Guidance for Health Care Providers Updated

Illinois – Taxability of Embolization Devices

SALT Report 1740 – The Illinois Department of Revenue issued a General Information Letter regarding a Taxpayer’s medical appliance. The Taxpayer manufactures embolization pledgets that are used by interventional cardiologists and interventional ra… Continue reading Illinois – Taxability of Embolization Devices

New York – Taxability of Medical Devices for Cardiac Patients

SALT Report 1488 – The New York Department of Taxation issued an advisory opinion regarding the taxability of medical devices used in the care of cardiac patients. The Department determined that certain heart devices and supplies are exempt under … Continue reading New York – Taxability of Medical Devices for Cardiac Patients

Missouri – Sales of Medical Products to Heal Musculoskeletal Injuries are Taxable

SALT Report 1406 – The Missouri Department of Revenue ruled that a taxpayer’s sales of a drug-device combination product to hospitals and surgery centers are subject to Missouri sales or use tax. The taxpayer is a biotechnology company that specia… Continue reading Missouri – Sales of Medical Products to Heal Musculoskeletal Injuries are Taxable

Indiana -Taxability of Medical Devices Sold by Prescription

SALT Report 1270 – The Indiana Department of Revenue issued guidance regarding the purchase of medical devices by physicians and hospitals for resale to patients. The Department ruled that these sales are subject to Indiana sales and use tax accor… Continue reading Indiana -Taxability of Medical Devices Sold by Prescription