A company manufactures surgical cutting guides, designed on a custom basis, to correct the injuries and deformities in the knee. The guides are designed using 3-D software to ensure the exact size and placement of the replacement knee. These cutting guides fall into the category of an orthopedic device according to the definition, and are prescribed to surgeons on an as-needed, patient specific basis. Therefore, the cutting guides are exempt from Indiana sales and use taxes. (Revenue Ruling No. 2008-17, Indiana Department of Revenue, January 28, 2009)