In response to a taxpayer’s request for tax guidance, a private letter ruling was issued by the Utah State Tax Commission describing the taxability of defibrillators and other related services. If defibrillators and their repair or replacement parts are sold with a prescription for home use only, they may qualify to be durable medical equipment, and thus be exempt from Utah sales tax. However, if the exempt defibrillator is bundled together with other taxable charges, then the entire sale is subject to tax. Furthermore, under the Utah Tax Code, any service necessary to complete the sale is considered to be part of the purchase price and, therefore, services needed to complete a sale of a taxable defibrillator are taxable, even if separately-stated on the invoice. Conversely, services that are optional are exempt. Therefore, unbundled charges for services sold with defibrillators are exempt. (Private Letter Ruling, Opinion No. 04-023, Utah State Tax Commission)