South Carolina Exempts Implants if Considered Prosthetic Devices

South Carolina indicated that it does not believe an implant that used to degenerate spine disease is exempt from sales and use tax. In order for the exemption to take place, the device must replace a “missing part” of the body. A South Carolina Regulation 117-332 defines a prosthetic device as “an artificial device to replace a missing part of the body.” Thus, since the device merely prevented a malfunction of the body and is not defined as a prosthetic device, it did not qualify for the exemption. (Private Letter Ruling 05-3, South Carolina Department of Revenue, August 1, 2005)

Posted on February 13, 2007