Private Letter Ruling

Ruling Number:P-1998-01
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Prosthetic and orthopedic appliances
Effective Date:01/09/1998

Office of Policy & Research

January 9, 1998



I acknowledge receipt of your letter dated XXXXXXXXX, regarding the application of the Kansas retailers' sales tax.
You stated that you believe that specific products fall under the state’s definition of prosthetic and orthopedic appliances. The department would agree that the following items would qualify as prosthetic devices exempt from Kansas retailers’ sales tax.

XXXXXXXXXXX Filters: This product is a permanently implanted device designed to prevent pulmonary embolism. The filter is inserted with the aid of a specially designed carrier catheter. Upon discharge from the carrier, the filter will secure itself to the femoral artery or jugular vein wall, becoming a permanent implant.

Stents: This product is a wire mesh tube used to prop open an artery that has recently been cleared. The stent remains in the artery permanently, holds it open, improves blood flow to the heart muscle and relieves symptoms (usually chest pain).

XXXXXXXXXX Stents: This product is used to maintain the natural opening in the bile duct. It is implanted into the body.

XXXXX Synthetic Grafts: This product is used to replace or repair damaged veins and arteries in the body.

XXXXXXX Grafts: This product is used to replace or repair damaged veins and arteries in the body.

XXXXXXXX Cardiovascular Fabrics: This product is used to replace or repair cardiovascular arteries.

Sincerely yours,

Mark D. Ciardullo
Tax Specialist


Date Composed: 01/12/1998 Date Modified: 10/10/2001