Tax Type
Retail Sales and Use Tax
Description
Implantable medical devices
Topic
Taxability of Persons and Transactions
Date Issued
10-27-1989
October 27, 1989
Re: Request for Ruling/ Sales and use Tax
Dear**********
This will reply to your letter of March 28, 1989, requesting a ruling on the application of the sales and use tax to sales of implantable port and intravenous catheter systems, and ambulatory infusion pumps. You also requested information on local sales and use tax and the procedure for filing for tax refunds.
§630-10-65(F) of the Virginia Retail Sales Tax Regulations provides in part that catheter devices & supplies are included in those items which constitute durable medical equipment. Enclosed is a copy of Commissioner's Ruling dated August 4, 1989, which explains the application of the sales and use tax to durable medical equipment in general and to ambulatory infusion pumps in particular.
Also enclosed are copies of Virginia Regulations 630-10-60 (Local sales and use taxes), 630-10-89 (Refunds), and 630-10-93 (Returned goods) and applicable sections of the General Provisions Regulations pertaining to refund procedures.
I trust this information will answer your questions; however, please contact the department if you have additional questions or if we may be of any further assistance.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner