The New York Department of Taxation and Finance recently ruled that a blood filter did not qualify as an exempt prosthetic device.
The filter prevents debris from entering the blood stream during heart valve replacement procedures. It is implanted at the beginning of a procedure and removed at the end.
New York's prosthetic device exemption applies to devices, including component parts, that replace a missing or malfunctioning body part. The ruling determined that a temporary use blood filter does not replace a missing or malfunctioning body part, and it is not part of a replacement heart valve. As a result, the filter was not an exempt prosthetic.