Virginia Finds Bulk Medical Stent Purchases Weren’t Tax-Exempt

The Virginia Tax Commissioner held that Taxpayer’s purchases of medical stents didn’t qualify for a sales and use tax exemption. Taxpayer, an outpatient vascular care and ambulatory surgery center, requested a ruling on whether the stents qualified as nontaxable prosthetic devices and whether purchases of stents for hemodialysis patients qualified as nontaxable hemodialysis equipment and supplies. The commissioner stated that, although implants, including stents, weren’t taxable, they should be purchased for a specific individual as provided under Va. Admin. Code tit. 23 Section 10-210-940 F 5. Because Taxpayer purchased all its stents in bulk, they didn’t qualify for the exemption. ...