| Date: | 05/04/1982 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Referenced Sources: | Massachusetts General Laws |
Sales and Use Tax
May 4, 1982
********** Inc. ("Association") is an association whose membership includes health care facilities that are not exempt from taxation under Section 501(c)(3) of the Internal Revenue Code ("Code").
You inquire whether sales to such facilities of irrigation bottles, irrigation sets, catheters, catheter trays and syringes used with catheters are subject to tax. You state that the items are sold only by prescription.
Massachusetts General Laws Chapter 64H, Section 6(1) exempts from tax sales of medicine, insulin needles and insulin syringes on prescriptions of registered physicians. Section 6(z) of Chapter 64H exempts sales of "...solutions purchased by a person who has undergone a colostomy or an ileostomy and which are used entirely as the result of such operation."
Based on the foregoing, it is ruled that sales of the irrigation bottles, irrigation sets, catheters, catheter trays and syringes used with catheters, to health care facilities that are not exempt from taxation under Section 501(c)(3) of the Code, are subject to tax.
Very truly yours
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue
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LR 82-43