California Court Rules Insertable Cardiac Monitors Not Exempt from Sales Tax as Medicine

• California Appeals Court upheld a ruling that insertable cardiac monitors are not exempt from sales and use tax as medicine.
• Medtronic Inc argued their cardiac monitors should be exempt as they assist heart function.
• The California Department of Tax and Fee Administration argued the monitors only collect information and do not assist organ function.
• The court agreed with the CDTFA, stating the monitors do not meet the statutory requirement for exemption as medicine.
• The case emphasizes the importance of understanding state tax definitions and exemptions.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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