- California Court of Appeal denied Medtronic’s refund claim for sales tax on cardiac monitors.
- Medtronic argued that their cardiac monitors should be exempt as “medicines” under California law.
- California law exempts “medicines” used for treatment and diagnosis, but excludes certain devices.
- Court ruled that Medtronic’s monitors are diagnostic and require human intervention, not exempt.
- Monitors do not assist heart function like pacemakers, thus not qualifying for exemption.
- Court rejected Medtronic’s argument that monitors are not excluded from “medicines” definition.
Source: natlawreview.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.
