May 5, 1980

You inquire whether sales of adapters enabling hearing-impaired viewers to read captions on television programs are exempt from tax. The adapters must be attached directly to a television set; the shipping weight of one adapter is 12 pounds 8 ounces.

Massachusetts General Laws Chapter 64H, Section 6(l) exempts from tax sales of certain items having medical uses, including "hearing aids and other equipment worn as a correction or substitute for any functioning portion of the body."

Based on the foregoing, it is ruled that sales of the television caption adapters are subject to tax.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

LJH/JXD/jmcd

LR 80-18