Virginia Tax Commissioner Rules on Sales Tax Exemption for Medical Devices, Implants

The Virginia Tax Commissioner Feb. 12 issued a ruling on the application of retail sales and use tax to sales of medical devices by a taxpayer. The taxpayer requested guidance on whether sales of an implant and instrument used in a patented medical procedure qualify for the state’s medical device exemption when sold to medical practitioners. The Commissioner found that the implant and instrument meet the definition of a medical device and may be sold exempt from tax when purchased by or on behalf of an individual patient, but sales in bulk would be taxable. [Va. Dep’t of Tax’n, Ruling ...