Medical Instruments Provided for Surgical Implants Not Taxable in Missouri

Corporations that provide medical instruments to hospitals and surgical facilities in conjunction with the sale of medical implants are not subject to paying sales or use taxes on the instruments. Since the instruments are provided at no charge and not sold separately from the implants, the instruments are considered part of the sale of the implants and are eligible for the state’s resale exemption. (Letter Ruling No. LR4689, Missouri Department of Revenue, April 21, 2008)

Posted on August 8, 2008