Bulletin Number
VTB 99-8
Tax Type
Retail Sales and Use Tax
Description
Retail Sales and Use Tax: Hearing Aid Batteries
Topic
Taxability of Persons and Transactions
Date Issued
06-11-1999
Retail Sales and Use Tax
Hearing Aid Batteries
Hearing Aid Batteries
The Department of Taxation has received questions regarding the application of sales and use tax to sales of hearing aid batteries. This bulletin is being issued to clarify the department's policy on sales of hearing aid batteries.
Code of Virginia § 58.1-609.7(2) provides an exemption from the sales and use tax for "durable medical equipment and devices, and related parts and supplies specifically designed for those products ... when such items or parts are purchased by or on behalf of an individual for use by such individual.' "Durable medical equipment' is defined in the statute as "equipment which (i) can withstand repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person in the absence of illness or injury, and (iv) is appropriate for use in the home.'
Based on the four criteria in the exemption statute, hearing aids qualify as durable medical equipment or devices. Hearing aid batteries are a part or supply specifically designed for use with hearing aids and qualify for the exemption under §58.1-609.7(2) as a related part or supply specifically designed for use with durable medical equipment or devices. Therefore, retail sales of hearing aid batteries are exempt from sales and use tax.
Please note that this policy applies to sales of hearing aid batteries only. Retail sales of other types of batteries remain taxable unless the purchaser provides the retailer with a valid certificate of exemption showing that batteries may be purchased exempt of the tax.
If you have any questions concerning this policy, please contact the department's Office of Customer Services at (804) 367-8031.
Tax Bulletins