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 … Continue reading Missouri – Sales of Materials Used for Jaw Bone Grafting Exempt

Tennessee – Taxability of Diagnostic Reagents

SALT Report 1913 – The Tennessee Department of Revenue issued a Private Letter Ruling regarding the taxability of in-vitro diagnostic reagents. The Taxpayer who requested the ruling sells diagnostic reagents to health care facilities for use in … Continue reading Tennessee – Taxability of Diagnostic Reagents

Colorado – Taxability of Bone Fusing Product

SALT Report 1912 – The Colorado Department of Revenue issued a Private Letter Ruling regarding a Taxpayer’s sales of medical products to hospitals and surgical centers. The Taxpayer owns a biotechnology company that develops a drug/device that pro… Continue reading Colorado – Taxability of Bone Fusing Product

Colorado – Medical and Dental Supplies and Equipment

SALT Report 1851 – The Colorado Department of Revenue updated their sales and use tax FYI regarding exemptions for medical and dental supplies and equipment. Generally, certain drugs, medical equipment and supplies are exempt from state and stat… Continue reading Colorado – Medical and Dental Supplies and Equipment

South Carolina – Exemption for Injectable Medications and Injectable Biologics

SALT Report 1710 – The South Carolina Department of Revenue has issued guidance regarding the new exemption for injectable medications and injectable biologics. Code Section 12-36-2120 has been amended to add an exemption for injectable medication… Continue reading South Carolina – Exemption for Injectable Medications and Injectable Biologics

Maine – Taxability of Prescription Medicines, Diabetic Supplies and Prosthetic Aids

SALT Report 1686 – Maine Revenue Services released a sales and use tax bulletin regarding recent revisions to the taxability of prescription medicines, prosthetic aids, and diabetic supplies. Prescription Medicines 36 MRSA 1760 sub- 5 provides… Continue reading Maine – Taxability of Prescription Medicines, Diabetic Supplies and Prosthetic Aids

Tennessee – Taxability of Single Use Vein Catheters

SALT Report 1644 – The Tennessee Department of Revenue issued a Letter Ruling regarding a Taxpayer’s sales of single-use vein catheters used to treat venous reflux disease (VRD). VRD is a condition in which vein valves that are supposed to stop … Continue reading Tennessee – Taxability of Single Use Vein Catheters

Massachusetts – Sales Tax Exemption Study

SALT Report 1607 – On July 8, 2011, Massachusetts Governor Deval Patrick signed the $32.5 billion budget for Fiscal Year 2013, which requires the Department of Revenue to study the financial impact of a sales tax exemption for medical equipment an… Continue reading Massachusetts – Sales Tax Exemption Study

New York – Taxability of Medical Products

SALT Report 1591 – The New York Department of Taxation and Finance issued an Advisory Opinion regarding the taxability of electrical muscle stimulator units, EMS placement belts, cervical pillows, orthopedic lumbar cushions, massage devices, ortho… Continue reading New York – Taxability of Medical Products

New York – Taxability of Products Containing Benzoyl Peroxide and Salicylic Acid

SALT Report 1590 – The New York Department of Taxation and Finance issued an Advisory Opinion regarding the taxability of products that contain Benzoyl Peroxide or Salicylic Acid and are used to treat acne. The products in question list 10% Benzoy… Continue reading New York – Taxability of Products Containing Benzoyl Peroxide and Salicylic Acid