Opinion Letter

Letter Number:O-2004-004
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of an "external defibrillator" sold pursuant to a written order issued by a physician.
Keywords:
Approval Date:04/30/2004



Body:
Office of Policy & Research


April 30, 2004


XXXXXXXXXXX
XXXXXXXXXXXXXX
XXXXXXXXXXXXXXXX


Dear Sirs:

The purpose of this letter is to respond to your request dated February 16, 2004. In it you ask if a “XXXXXXXXXXXXXXX” which is commonly known as an “external defibrillator” that is sold pursuant to written order issued by a physician would qualify for exemption from Kansas retailers’ sales tax.

The answer to you question is no. An external defibrillator does not meet the definitional or use requirements of the exempting statute K.S.A. 79-3606(r).

Kansas law exempts:


Sincerely,


Mark D. Ciardullo
Tax Specialist


MDC


Date Composed: 05/06/2004 Date Modified: 05/06/2004