006.05.212-GR-38.2. EXEMPTIONS FROM TAX - DURABLE MEDICAL EQUIPMENT, MOBILITY-ENHANCING EQUIPME...
AR ADC 006.05.212-GR-38.2Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-38.2
006.05.212-GR-38.2. EXEMPTIONS FROM TAX - DURABLE MEDICAL EQUIPMENT, MOBILITY-ENHANCING EQUIPMENT, PROSTHETIC DEVICES, AND DISPOSABLE MEDICAL SUPPLIES:
C. Physicians, hospitals, nursing homes, and long-term care facilities are considered consumers of all property and services which they purchase for use in the practice of their professions. Physicians, hospitals, nursing homes, and long-term care facilities are liable for the sales and use tax on their purchases unless the requirements of this exemption, or other applicable exemption, are satisfied.
4. Many prosthetic devices cannot be purchased directly by a patient. A prosthetic device that would be exempt if it could be purchased directly by the patient is exempt if the physician procures the device from the medical supplier on behalf of a specific patient. A prosthetic device that is purchased for use or consumption in the performance of nontaxable medical services or otherwise not purchased on behalf of a specific patient does not meet the requirements of Ark. Code Ann. § 26-52-433.
5. The general exemption certificate (Form ST 391) or the multistate certificate of exemption (SSTGB Form F0003) may be used to claim this exemption on behalf of the patient. Both forms may be obtained on the Department's website. Documentation must be maintained to support that the prosthetic device was purchased on behalf of the specific patient pursuant to a prescription.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-433
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-38.2, AR ADC 006.05.212-GR-38.2
End of Document |