A taxpayers sale of soft tissue products were deemed to be sales of taxable tangible property and not exempt prosthetic devices. The soft tissue products are predominately used for the replacement of soft tissue in reconstructive surgeries. Missouri defines exempt prosthetic devices as those that replace all or part of an internal body organ. Therefore, the soft tissue products did not qualify for the exemption because they did not replace any internal body organs. Instead they helped repair defects in existing body organs and were incorporated in patients existing soft tissues. (Letter Ruling No. LR5446, Missouri Department of Revenue, February 6, 2009)