Ezel / Tax Rulings / CA

Were hypothermia blankets sold to hospitals exempt when used with dialysis machines?

Short answer No. California treated the blankets as taxable durable medical equipment, and incidental dialysis use did not change the result.
State
CA
Ruling
Annotation 425.0427
Tax type
Sales and Use Tax
Issued
1989-03-01
Issued by
California State Board of Equalization
Requested by
A hospital-equipment seller's tax administrator
Topics
durable medical equipment hospitals hemodialysis
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1989. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This March 1, 1989 staff letter addressed hypothermia blankets as durable hospital equipment and said incidental use with a hemodialysis machine did not make them exempt. Current product function and law control.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California treated hypothermia blankets sold to hospitals as taxable durable medical equipment. Their occasional use with kidney-dialysis machines did not make them necessary and integral dialysis supplies or otherwise convert them into exempt medicines.

Common questions

Did sale to a hospital create an exemption?

No. The product itself remained durable medical equipment.

Did use with a dialysis machine change the answer?

No. The letter characterized that use as incidental.

Citations and references

  • California Revenue and Taxation Code section 6369 — historical medicine framework underlying the equipment classification

Source

Original ruling text

425.0427

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
1020 N STREET, SACRAMENTO, CALIFORNIA
(P.O. BOX 942879, SACRAMENTO, CALIFORNIA 94279-0001)
(916) 324-5589

March 1, 1989

Ms. T--- M--Tax Administrator
N--- H--- & --XXXX --- & --- Road, Suite XXX
---, California XXXXX-XXXX
Dear Ms. M---:
Re:

N--- H--- and
H--- S--SY – XX-XXXXXX

Your letter of February 13, 1989 to Mr. E. L. Sorensen has been referred to the undersigned for reply. You have requested our opinion regarding whether the sale of hypothermia blankets to hospitals are exempt from tax in general, and specifically when they are used in conjunction with a hemodialysis machine. Items such as hypothermia blankets are considered to be durable pieces of medical equipment. They are not exempt from tax as exempt medicines even when they are incidentally used in conjunction with kidney dialysis machines. As such, tax applies to your sale of hypothermia blankets to hospitals. If you have further questions concerning this matter, please write this office. Very truly yours,

Mary C. Armstrong
Tax Counsel

MCA/smt
bc:

--- --- District Administrator

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