Pennsylvania exempts defibrillators and related accessories from sales and use tax on the grounds that they alleviate physical incapacities. Therapeutic devices are “devices designed for the use of a particular individual to correct or alleviate a physical incapacity, and a medical supply is tangible personal property used in the alleviation or treatment of injury, illness, disease or incapacity and is consumed during its use.” Since an AED (automatic external defibrillators) is used to correct abnormalities in the heart’s electrical system, an AED and its hard paddles are therapeutic devices and are exempt from tax. The disposable electrodes are also exempt because they are consumed during use. Additionally, adaptors and cables are exempt if designed exclusively for use on the exempt AED, along with batteries being exempt if purchased from a medical supply house. (Legal Letter Ruling No. SUT-05-011, Pennsylvania Department of Revenue, May 10, 2005)