- General Laws chapter 64H, section 6(u), provides an exemption for the "sale of a motor vehicle purchased by and for the use of a person who has suffered loss, or permanent loss of use of, both legs or both arms or one leg and one arm." If a person with a disability described in that section purchases a lift-equipped vehicle, the purchase is exempt from the sales tax.
- Based upon the facts as you state them, the purpose of the implant products is consistent with an artificial device individually designed as a brace, correction or substitute for the bodily structure of a crippled person. Therefore, we determine that the sale of bone plates, nails and external fixators qualify for exemption.
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