Kansas does not exempt external defibrillators.

In a Kansas opinion letter it was decided that external defibrillators do not qualify as either “mobility enhancing equipment” or “prosthetic devices” and therefore are not exempt from tax, regardless of whether they are sold pursuant to a physician’s order. (Kansas Office of Policy Research, Opinion Letter O-2004-004, April 30, 2004)

Posted on June 15, 2004