External Cancer Therapy Units Taxable in Missouri

Tuesday, December 6th, 2016

 
 
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Missouri
Healthcare

The Missouri Department of Revenue recently ruled that a cancer treatment device and its parts are taxable.

The taxpayer developed a cancer treatment to provide an option in addition to surgery, radiation, and chemotherapy. The treatment is delivered using a device that is placed on the skin surrounding a tumor.

Missouri exempts sales of durable medical equipment (DME). Missouri uses a federal definition of DME, which includes (1) iron lungs, (2) oxygen tents, (3) hospital beds, and (4) wheelchairs. Because the taxpayer's treatment and delivery device are not on this list, they do not qualify as DME and are therefore taxable.

http://dor.mo.gov/rulings/show/7759


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

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