Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-14 - Oxygen, blood, artificial devices and aids, crutches and wheelchairs

Current through July 10, 2024
The tax does not apply to sales, lease, use or storage
				of:
(1) Oxygen, blood or blood plasma
			 for medical use and any equipment used in support of or to supply vital life
			 functions, including oxygen supply equipment, kidney dialysis machines and any
			 other such device used in necessary support of vital life functions.
(2) Crutches, walkers and wheelchairs for the
			 direct use of handicapped persons and invalids.
Sales of specially constructed beds and sales of canes are
				taxable.
(3) Artificial
			 hearing aids when designed to be worn on the person of the user, including
			 their batteries and transistors.
(4) Artificial devices individually designed,
			 constructed or altered for the use of a particular handicapped person so as to
			 become a brace, support, supplement, correction or substitute for the bodily
			 structure.
Sales of trusses, abdominal supports, uterine supports,
				maternity supports, obesity supports, kidney supports and postoperative
				supports and standardized or stock devices, braces or supports are exempt,
				provided such items are altered for the use of a particular handicapped
				person.
To assist retailers in determining the taxability of various
				types of braces, supports, and other appliances, there are listed herewith
				certain appliances, which are deemed to be taxable. The list is not
				all-inclusive, but the taxability of any items not appearing therein should be
				determined by reference to sub-division (4) above or by similarity to listed
				items.
Stockings
Wristlets
Thigh Pieces
Anklets
Knee Caps
Arch Supporters
Elbow Caps
Bandages (Including Medicated)
Leggings
Thumb Protectors
Gloves
Eye Shades and Shields
Exempt from tax are sales of rubber bags, hose and accessories
				worn by persons to permit the escape of waste from the body where normal
				elimination is impossible because of surgery.
(5) Sales of artificial limbs, artificial
			 eyes and other equipment worn as a correction or substitute for any functioning
			 portion of the body but not sales of items ordinarily used as cosmetics or
			 beauty aids, adjuncts or supplements.
Sales of replacement parts for the items hereinabove exempted
				are not subject to tax.
Sales of artificial dentures by dental laboratories are not
				taxable and sales to dentists of artificial teeth, acrylic denture base
				material and gold for use in construction of artificial dentures are not
				taxable. Sales of acrylic, alloy, amalgam and porcelain filling material, gold
				used for filling material or inlays, and all other sales of dental materials,
				supplies and equipment to dentists are taxable.
Sales of eyeglasses, lenses, frames or other such ophthalmic
				materials are not taxable.
Where, however, such items as sunglasses, cleaning solutions
				for lenses, barometers, cameras, telescopes, field glasses, opera glasses,
				cotton, gauze, adhesive tapes, bandages and other dressings, antiseptics,
				rubbing alcohol, splint materials, plaster cast materials and similar items,
				are sold to purchasers for use or consumption, the same shall constitute
				taxable sales.