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Missouri: Embolization Products Subject to Sales Tax

  • Sep 19, 2012 | Gail Cole

On August 31, 2012, the Missouri Department of Revenue issued a letter ruling stating that embolization products are subject to sales tax. The ruling was in response to an inquiry by a business that manufactures and sells medical devices, including embolization products.  

While the state of Missouri allows an exemption for "[a]ll sales of ... prosthetic or orthopedic devices" (Section 144.030.2 (18) RSMo), LR 7142 clarifies that an "embolization product is neither a prosthetic device nor an orthopedic device…."

LR 7142 goes on to stipulate that "…an embolization product is subject to sales and use tax."

Letter rulings in Missouri are binding upon the Department of Revenue for three years from the date of issue and are "subject only to statutory changes by the General Assembly and to changes in the interpretation of law by courts or administrative tribunals."

Future interpretations of LR 7142 may oblige taxpayers to pay additional "taxes, interest and penalties." Anyone subject to sales and use taxes on embolization products is advised to keep apprised of interpretations of this letter ruling.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.