Implantable Heart Monitors Exempt from Virginia’s Sales Tax

Friday, August 5th, 2016

 
 
A medial heart monitor in a hospital room.
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The Virginia Department of Taxation ruled that implantable heart monitors are exempt when they are purchased with a prescription or work order from a licensed practitioner for a specific patient.

Virginia exempts sales of durable medical equipment for individual use that (1) can withstand repeated use, (2) serves a medical purpose, (3) is generally not useful absent injury or illness, and (4) is appropriate for home use.

Implantable heart monitors qualify for this exemption when they are purchased with a prescription or work order for a specific patient. However, bulk purchases of these monitors by a medical practice do not qualify for the exemption.

http://www.lrd.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/16-133


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