When were the facility’s recovery braces and implant-kit pins or drill bits exempt from Colorado sales or use tax?

Plain-English summary

Colorado examined a medical facility's sales of foot orthotics, braces, splints, and surgical implant kits. Materials furnished to a patient as part of a licensed provider's professional services could qualify for the medical-materials exemption. A brace sold to the provider's patient for recovery after the described surgery could qualify; an unrelated retail sale to someone who was not receiving that professional care did not qualify under that exemption. The ruling distinguishes this from the narrower durable-medical-equipment, prosthetic-device, and mobility-equipment exemptions.

The individual product determinations for orthotics and braces are in the spreadsheet attached to the official PDF. The spreadsheet is image-only in the published file, so this page does not recast each item as categorically exempt or taxable. The ruling's text says most listed products did not qualify as prosthetic devices or mobility-enhancing equipment, and most worn products did not qualify as durable medical equipment; some could still qualify when furnished during professional care.

Implants and pins furnished to the patient qualified under the professional-service materials exemption. The drill bits were used and discarded by the provider, not furnished to the patient. If the supplier stated their price separately, the facility had to pay sales tax on that acquisition. If the bits were bundled with exempt implants and pins for a single price and their value was small, it had to estimate the drill-bit price and pay use tax on that amount. The facility did not collect sales tax from patients on the drill bits because it consumed them in providing care.

What this means for you

Medical facilities

Keep the connection between each recovery item and the licensed provider's service clear. Read the attached spreadsheet for an individual product; its classification cannot be inferred from a broad label such as “brace.”

Tax preparers

Distinguish supplier invoices from patient invoices for implant kits. Separately stated drill bits trigger sales tax on the facility's purchase; an inseparable, low-value bundled bit triggers estimated use tax instead.

Common questions

Q: Are all orthotics and braces exempt?
A: No. The result depends on the item and how it is furnished; the official PDF's attached spreadsheet gives the item-level decisions.

Q: Were implant pins treated like drill bits?
A: No. Pins were furnished to the patient and exempt; drill bits were used by the provider and taxable to the facility.

Q: Can a separately sold brace qualify under the professional-service exemption? A: Only if it is furnished to a patient as part of the licensed provider's professional service on the stated facts; an unrelated retail sale does not qualify under that exemption.

Citations and references

• § 39-26-717(1)(k), C.R.S. (materials furnished to a patient in professional service, as cited in the ruling)
• § 39-26-717, C.R.S. (medical-product exemptions)
• §§ 39-26-104(1)(a) and 39-26-202, C.R.S. (sales and use tax)
• GIL-09-004 (Department letter cited for low-value taxable items bundled with exempt items)

The conclusion says: “The price for the pins is not subject to tax.”

Source

• Landing page: https://tax.colorado.gov/all-letter-rulings
• Original PDF: https://tax.colorado.gov/sites/default/files/documents/PLR-14-002_.pdf

Original ruling text

COLORADO

Department of Revenue

iS

Taxation Division

Office of Tax Policy
P.O. Box 17087
Denver, CO 80217-0087

[email protected]

PLR-14-002
January 23, 2014

XKXKXKXKXKKXKXKXKKKKKK
Attn: XXXXXXXXXKXKX

XKXKXKXKXKKXKXKXKKKKKK
XKXKXKXKXKKXKXKXKKKKKK

Re: Private Letter Ruling

Dear XXXXXXXXX,

You submitted on behalf of XXXXXXXXXXXXXXXXXKXKXXXXXX ("Company") a request for a private letter ruling to the Colorado Department of Revenue ("Department") pursuant to Department Rule 24-35-103.5. This letter is the Department's private letter ruling.

Issues

1) Do the foot orthotics, braces, and splints Company furnishes to patients meet the definition of "durable medical equipment"?

2) Dothe foot orthotics, braces, and splints Company furnishes to patients meet the definition of "mobility enhancing equipment"?

3) Are the drill bits and pins included in implant kits subject to tax or exempt because they are necessary for installation of the implant?

Conclusions

1) See spreadsheet included in the ruling.

2) See spreadsheet included in the ruling.

3) The price for the pins is not subject to tax. The price for the drill bits is not subject to sales tax if the price is not separately stated from the implant and pins, but Company must pay use tax on the approximate price of the drill bits. The drill bits are subject to sales tax if its price is separately stated from the implant and pins.

Background

Company is a medical facility that performs surgeries. Following a medical procedure, Company will sell foot orthotics, braces, splints and other medical equipment to patients for their recovery. Company would like to Know if the sale of this equipment is exempt from Colorado sales and use taxes.

In addition, Company purchases implants from vendors for use in specific medical procedures. These implants come in kits that include drill bits and pins necessary for installation. The drill bits are used in the procedure and are discarded after completion because they are not reusable. Company is charged sales tax on the drill bits and pins but not on the implant as the vendor believes the implants qualify as "prosthetic devices." Company believes the drill bits and pins are part of the "prosthetic device" because they are required to fit the implant to the particular individual. Moreover, Company can purchase the implant only as part of a kit that includes the drill bit and pins.

Discussion

1. Orthotics, Braces, Splints and Other Medical Materials

Colorado levies sales and use tax on the sale or use of tangible personal property." However, sales and use of certain medical products are exempt. There are several exemptions related to the sale of orthotics, braces, splints and other medical materials: (1) medical supplies furnished to a patient as part of a licensed provider's? professional service, (2) prosthetic devices, (3) mobility enhancing equipment, (4) durable medical equipment.? We have provided a spreadsheet that identifies the product, states what, if any, exemption applies to the product, and notes regarding our determination.

a. Medical supplies furnished to a patient as part of a licensed provider's

professional services.

Materials furnished to a patient as part of a licensed provider's professional services are exempt from sales and use tax.* This exemption is quite broad and most of the products identified by Company can qualify under this exemption in appropriate circumstances. One requirement of this exemption is that the material be furnished to the patient. This requirement is intended to distinguish materials the licensed provider uses to perform professional services and those items that are used primarily by the patient as part of the licensed provider's professional services. An obvious example is an X-ray machine. The machine is used by the provider, not by the patient, and therefore does not fall under this exemption. Similarly, the lead bib worn by the patient is primarily used by provider and therefore not "furnished" to the patient, even though it is worn by the patient. In contrast, materials that leave the medical facility with the patient are generally materials furnished to a patient. Although the fact that the material leaves with the patient is generally sufficient to establish that the material was furnished to the patient, it is not necessary that the material leave the licensed provider's facility in order to qualify for this exemption. For example, topical antiseptics and pain relief administered to the patient at the provider's facility are generally viewed as furnished to a patient even though they may not "leave" the provider's office with the patient.

Moreover, a product must be provided to a patient as part of the licensed provider's professional services. For example, if a customer, who is not a patient of Company, purchases the knee brace, then Company is similar to any other retailer, such as

1 §§ 39-26-104(1)(a) and 202, C.R.S.

2 "License provider" means any person authorized to prescribe drugs under the provisions of Title 12, C.R.S. 3 See generally,§ 39-26-717, C.R.S.

4 §39-26-717(1)(k), C.R.S.

Walgreens, and is not providing the knee brace as part of professional services. On the other hand, if Company provides professional services to a patient, such as surgery to repair knee cartilage damage, and, as a necessary part of the service, sells the brace to assist in the recovery of the surgery, the sale of the knee brace is exempt because it is provided as part of their professional services. Similarly, if Company performs knee surgery and the patient elects to purchase an orthopedic pillow for the patient's recurring neck pain (for which the patient is not seeing the provider), the sale of the pillow is unrelated to the professional service, and, therefore, the sale of the orthopedic pillow does not qualify under this exemption. Items marked as exempt under this exemption qualify only if they are sold as part of the professional service. If they are not sold as part of the professional services, they do not qualify for this exemption.

As is the case with all exemptions, and notwithstanding the broad scope of this exemption, we narrowly construe this exemption and apply it only when the product clearly falls within the requirements of the statute.

b. Prosthetic devices

As a general observation, we determined that most products do not qualify for the prosthetic device exemption. The principal issue here is whether the product is primarily intended to replace a body part or function (in which case it qualifies as a prosthetic device) or whether the product is primarily intended to be a therapeutic device that aids the treatment of an injury or disease or to prevent injury or disease. Therapeutic devices are generally used for a short duration whereas prosthetic devices are generally understood to be used on a permanent or semi-permanent basis. This distinction between prosthetic and therapeutic devices rests, in part, on the fact that in 2010 Colorado eliminated the therapeutic device exemption. Moreover, prosthetic devices are generally those that are customized for each patient. Products that are listed in the spreadsheet are not exempt as prosthetic devices primarily because they are designed for therapeutic purposes or are not designed for a particular patient. Finally, the Department will also consider whether the product is commonly understood to be a prosthetic device. For example, shoe inserts are excluded as prosthetic devices because they are not commonly understood to be prosthetics but, rather, to be orthopedic or therapeutic devices, although they, in some sense, can replace the function of a missing or defective body part.

c. Mobility Enhancing Equipment

As in the case of the prosthetic device exemption, we determined that most products did not fall within this exemption. The principal issue here was whether the product clearly fell within this exemption or whether the product was too remotely related to mobility. The statute requires that the primary purpose of the item be to aid mobility. Most of the products' primary purpose was not to aid mobility but to aid in the healing and repair of the body.

For example, knee braces have some relationship to mobility in the sense that they are designed either to treat an injury that affects the patient's ability to walk or designed to prevent injury related to walking. However, the examples of mobility enhancing equipment

5 Security Life & Accident Co. v. Heckers, 177 Colo. 455,495 P.2d 225, 226 (1972). Regional Transp. Dist. v. Charnes, 660 P.2d 24, 25 (Colo. App. 1982).

listed in statute include wheelchairs, scooters, and walking aids such as walkers, crutches, and canes. Notably absent from this list are knee braces, boot cradles, and shoe inserts. Although these items are related to mobility, their primary purpose is not commonly understood to aid mobility but, rather, to facilitate healing and to prevent further injury.

Products that are listed in the spreadsheet as qualifying under this exemption qualify only if they are purchased pursuant to a prescription.

d. Durable Medical Equipment

Products that qualify for durable medical equipment cannot be worn in or on the body.

Most, but not all, of the products we reviewed, were worn on the body and, therefore, did not qualify under this exemption. Items that are designed to withstand repeated use, dispensed pursuant to a prescription, and not worn in or on the body may qualify for this exemption.

2. Implant Kits

Joint implants generally qualify as exempt material furnished to a patient as part of a licensed provider's professional services. The implants in question are surgically implanted in patients and, thus, leave the doctor's office with the patient. In an analogous situation, we have determined that casts and splints, which are used to heal broken bones, fall within this exemption when they are furnished to the patient by physicians as part of a physician's professional service and the items leave the physician's office with the patient. For these reasons, we find that the implant is exempt as material furnished to a patient by a licensed provider as part of the provider's professional services to the patient.

The implants also qualify as a prosthetic device because they replace a missing or defective body part. They do not qualify as durable medical equipment because they are worn in the body, and they do not qualify for mobility enhancing equipment because they are not commonly understood to be of the same type of equipment contemplated by the statute.

Pins used to temporarily hold the implant in place are also exempt because they are furnished to the patient, much like a plaster cast or bandage is temporarily furnished to the patient while the body heals.

Drill bits do not qualify for the exemption of materials furnished to a patient by a licensed provider because the drill bits are primarily used by the licensed provider, much in the same way that an X-ray machine or scalpel is primarily used by the provider rather than furnished and used by the patient.

Company states that drill bits come as part of a kit with the purchase of the implant and pins. Company represents that the cost of the drill bit is a small fraction of the cost of the implant and pins. We have stated in other contexts that when a sale is a bundle of taxable and non- taxable items, the price of the taxable item is not separately stated, and the value of the

taxable item is small relative to the price of the entire package, then the retailer does not collect sales tax on the sale price but pays use tax on the taxable item.®

Therefore, if the price for the drill bit is separately stated, then Company shall pay sales tax when it acquires the drill bits from its supplier. Company does not collect sales tax on the drill bits if its price is listed on the patient invoice because Company is the consumer of the drill bits. If the price for the drill bits is not separately stated on the supplier's invoice, then Company does not pay sales tax, but Company must estimate the price to acquire a similar drill bit and report use tax calculated on that price.

Miscellaneous

This ruling applies only to sales and use taxes administered by the Department. Please note that the Department administers state and state-collected city and county sales taxes and special district sales and use taxes, but does not administer sales and use taxes for self- collected home rule cities and counties. You may wish to consult with local governments which administer their own sales or use taxes about the applicability of those taxes. Visit our web site at www.colorado.gov/revenue/tax for more information about state and local sales taxes.

This ruling is premised on the assumption that Company has completely and accurately disclosed all material facts. The Department reserves the right, among others, to independently evaluate Company's representations. This ruling is null and void if any such representation is incorrect and has a material bearing on the conclusions reached in this ruling. This ruling is subject to modification or revocation in accordance to Department Rule 24-35-103.5.

Enclosed is a redacted version of this ruling. Pursuant to statute and regulation, this redacted version of the ruling will be made public within 60 days of the date of this letter. Please let me know in writing within that 60 day period whether you have any suggestions or concerns about this redacted version of the ruling.

Sincerely,

Office of Tax Policy
Colorado Department of Revenue

8 Department General Information Letter GIL-09-004. You can find this and other letters at www.colorado.gov/revenue/tax > Tax Library > Rulings.

1=Durable Medical Equipment

2=Material furnished by physician
|X3=Taxable unless sold to patient by licensed provider and patient leaves office with the product for continued use
4=Mobility Enhancing Equipment

5= Prosthetic Device

Item Number

Description

Exemption

Reasoning

920877

Harness Cervical Visual

Xx3

This is not conisdered a Durable Medical Equipment because this harness is not used pursuant to a prescription and appears to be used with or without an illness or injury.

JZZ5178

Wheaton Harness

X3

This harness is worn on the body, therefore, it cannot qualify as a durable medical equipment. In addition, the primary purpose is not to aid in mobility, but correct hip dysplasia; therefore, it cannot be a mobility enhancing equipment. Lastly, it cannot be a prosthetic because it does not replace a body part or function.

J2Z51968

Pavlik-Type Harness

X3

This harness is worn on the body, therefore, it cannot qualify as a durable medical equipment. In addition, the primary purpose is not to aid in mobility, but correct hip dysplasia; therefore, it cannot be a mobility enhancing equipment. Lastly, it cannot be a prosthetic because it does not replace a body part or function.

JPP66051

Heelbo

X3

JPP6993

Hee! Life Leg Length Disc

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does notreplace a body part of function and is not designed to fit a particular individual.

95-789

Heel Protector Aligel

These don't appear to be furnished to the patient because it appears that these are borth applied and removed by the physican.

JPP6810

Insole Accommodator
Freedom

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

PF6000S

Arch Binder

X3

This is not amobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

HP-DC

Dancer Pads

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

$110206

Digital Cap

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

511006

Digital Pad

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

PF6027S

Forefoot Compr. Sleeve

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

PF8154T-SL

Hammer Toe Crest

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

HP-33

Heel Pad

X3

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

APT4430U

Knee Drsg. Compression 24"
Str.

x3

This does not appear to serve a medical purpose, and client does not need to have an injury or illness to require the compression dressing; therefore, the individual is not conisdered a patient but a client because there is no medical purpose.

This is not mobility enhancing equipment because its primary purpose is not to aid mobility,

APCH-S Knee Strap, Cho-Pat x3 but to heal and repair the body. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or LR22420 Longitudinal Arch Pad X3 replace a body part of function, and is not designed to fit a particular individual.
$11085 Mesh Tubing X3
This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or HP-MM Metatarsal Pads X3 replace a body part of function, and is not designed to fit a particular individual. This harness is worn on the body, therefore, it cannot qualify as a durable medical equipment. In addition, the primary purpose is not to aid in mobility, but correct hip dysplasia; therefore, it cannot be a mobility enhancing equipment. Lastly, it cannot be a prosthetic because it does AM5178S Pavlik/Wheaton Harness X3 not replace a body part or function. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or HP-PW Posting Heal Wedge X3 replace a body part of function, and is not designed to fit a particular individual. LA10-2222 Stack Finger Splint X3 This is not mobility enhancing equipment because its primary purpose is not to aid mobility, DA-TAS Toe Alginment System X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, PR8130M Toe Separator X3 but to heal and repair the body. GV1-L Galveston Metacarpal Brace X3 This is not mobility enhancing equipment because its primary purpose is not to aid mobility, PF8155 Hammer Toe Splint, Bilateral X3 but to heal and repair the body.

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or

SR4200S Insole, Diabetic Tri-Lam X3 replace a body part of function, and is not designed to fit a particular individual. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or HP-LW3 Medial Lateral Heel Wedge X3 replace a body part of function, and is not designed to fit a particular individual. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, PF6003LL Sesamoid Relief Sleeve X3 but to heal and repair the body. DR9007-00 Sling & Swathe, Pediatric X3 This is not mobility enhancing equipment because its primary purpose is not to aid mobility,
$11152 Toe Spreader X3 but to heal and repair the body.
11011102070701 |MalleoTrain X3
11011051070005 = {AchilloTrain Pro X3
12063501080000 |EpiPoint Titan X3
This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 13017201000501 ~=— | ViscoSpot X3 replace a body part of function, and is not designed to fit a particular individual. 12013031080600 |Airloc Titan X3 This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 13017001000001 = |ViscoHeel X3 replace a body part of function, and is not designed to fit a particular individual. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, EK061000 G3, Cool X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely AE023200 Brace, Telescoping Elbow X3 aids in the healing of the body part.

This is not mobility enhacning equipment because its primary purpose is not to aid mobility,

AE606 (various) Support, Knee X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely AE026100 T-Chek w/ Wrist X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely WA040101 or 201 =| Universal Thumb Lacer X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, AL185007BB Wee Walker X3 but to heal and repair the body. Wrist Lacer / Universal Wrist This is not a prosthetic device because it does not replace a body part or function. It merely SA800105 / WA010101 |Lacer x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 7250 Elbow Post Op Tscope Sng Reg X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 7714 Post Op Tscope x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 8503 Slingshot X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 72819-61 ACTM Comfort Arm Sling X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 72819-11 ACTM Genu Eco Knee Immob X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 72859-02 Actimove Sling & Swathe X3 aids in the healing of the body part. Actimove Talocase Air Ankle This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 7308815 Brace X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 28-502204 Cradle Arm Sling X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 37-103 (varies) Nec Pat Stab Safe-T-Sport X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 37-250 (varies) Safe T Sport Lat J Kn Stab. X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 62353 Specialist Hum f/o w/ Deltoid x3 aids in the healing of the body part. 24605-020 Heelbo Heal/Elbow X3 7000-038 Protector Large White Heel x3

1079-0000 Allegiance Bariatic Walker Adj 4
1044-0000 Allegiance Walker Folding Adju 4
This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 79-95130 Achilles Wedge X3 replace a body part of function, and is not designed to fit a particular individual. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, O2BR Ankle Brace X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 79-85007 Clavicle Splint x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 79-85015 Claicle Strap x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 79-84101 Deluxe Shoulder Immob X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 11-1003-2-06000 {DonJoy Elbow Guard X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 11-0558-3 Drytex, Playmaker X3 but to heal and repair the body. 79-83014 Form Fit Cervical Collar x3 This is not a prosthetic device because it does not replace a body part or function. It merely 79-99133 Healthcare Bear Armsling X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, O08A-B Infrapatellar Band X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 11-0181-4-13066 —_|lrom Elbow X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 11-0398-9-00000 __|Kit, Flexion Stop X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 79-81317 Lace-Up Ankle Brance X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 79-95325 Maxtrax Walker X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 01P-P Pneumatic Walker, Pediatric X3 but to heal and repair the body.

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or

79-72275 Pro Heel Cups X3 replace a body part of function, and is not designed to fit a particular individual. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 02DL Sport Stirrup X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 79-81352 Stablizing Ankle Support X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. !t merely 11-0449-3-06000 =| Ultrasling X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 79-81330 Universal Ankle Brace X3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. !t merely 220-42-1111 Wrist Brace X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 11-9121 X-Act Rom Elbow X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 01P-M XP Walker X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 37-250 (various) Safe-T Sport Lat J Knee Stab X3 but to heal and repair the body. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or DC Dancer Pads X3 replace a body part of function, and is not designed to fit a particular individual. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or LW Medial / Lateral Heel Pad X3 replace a body part of function, and is not designed to fit a particular individual.

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or

M Metatarsal Pad X3 replace a body part of function, and is not designed to fit a particular individual. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or PW Posting Heal Wedge X3 replace a body part of function, and is not designed to fit a particular individual. This is not a prosthetic device because it does not replace a body part or function. It merely 434 Suede Lacing Wrist X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 3835 Neoprene Elbow Sleeve X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 24100 Neoprene Knee Sleeve x3 but to heal and repair the body. This is not a prosthetic device because it does not replace a body part or function. It merely 3814 Neoprene Wristlet X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. it merely 455 Titan Thumb X3 aids in the healing of the body part. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 3671 Pat Stab Med/Lat X3 but to heal and repair the body. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 24105 2-4-1 Meoprene Knee Sleeve X3 but to heal and repair the body. 762928 / 196-9963 |Walker, Dual Folding Adit 4 This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 56481 Arch Binder X3 replace a body part of function, and is not designed to fit a particular individual. This is not mobility enhancing equipment because its primary purpose is not to aid mobility, 76593 Darco Med-Surg Shoe X3 but to heal and repair the body.

This is not mobility enhancing equipment because its primary purpose is not to aid mobility, but to heal and repair the body, and is not a prosthetic because it is not fitted to fit a

81212 Peg-Assist Insole Kit X3 particular individaual and doesn't replace a body part or function. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've Superfeet Green Max Shock ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 84733 Absorb Insole X3 replace a body part of function, and is not designed to fit a particular individual. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 31373 Toe Crest x3 replace a body part of function, and is not designed to fit a particular individual. This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or 31366 3-Layer Toe Separator x3 replace a body part of function, and is not designed to fit a particular individual. Comfort Cool Thumb CMC This is not a prosthetic device because it does not replace a body part or function. It merely NC79558 Restriction Splint X3 aids in the healing of the body part. This is not a prosthetic device because the underlying understanding of this product is not Custome Orthotics for Dr. commonly understood to be a prosthetic device. One could argue that it aids a function, but Hecker's patients X3 an individual can perform without an orthotic. 5530-08 (various) |!Invacare Blue Release Walker 4 This is not a prosthetic device because it does not replace a body part or function. It merely 81572460 Carpal Lift X3 aids in the healing of the body part. Days Bariatric Two-Button 08-156-1653 Walker 4 This is not a prosthetic device because it does not replace a body part or function. It merely A918-LM Freedom Arthritis Supp Left X3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 7697 Line Guides X3 aids in the healing of the body part.

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or

55002106 Longitudinal Arch Pads X3 replace a body part of function, and is not designed to fit a particular individual. This appears to become part of the splint, so if the splint is sold to the patient by the physican, A8072 Outrigger Line Connectors x3 it is exempt. This is not a prosthetic device because it does not replace a body part or function. It merely A619062 Roluan Wrist Support Left X3 aids in the healing of the body part. This appears to become part of the splint, so if the splint is sold to the patient by the physican, 7767 Speedy Rivets, small, 100 X3 it is exempt. This is not a prosthetic device because it does not replace a body part or function. It merely A525-70-2 Static Prog Fing Ext Split x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 7798 Sup-R Soft Finger Slings X3 aids in the healing of the body part. This appears to become part of the splint, so if the splint is sold to the patient by the physican, 7698 Wing Nuts X3 it is exempt. Elbow Splint Pv/Kodel This is not a prosthetic device because it does not replace a body part or function. {t merely 00999 Buckle/Velc Cls X3 aids in the healing of the body part. L/S Support 10" Wh Mesh/Elas This is not a prosthetic device because it does not replace a body part or function. It merely 00 446 Velcro Cls X3 aids in the healing of the body part. P-Op-Ct Compression Knee This is not a prosthetic device because it does not replace a body part or function. It merely 01229GEL-2-FAB Wrap x3 aids in the healing of the body part. This is not a prosthetic device because it does not replace a body part or function. It merely 01460 Shoulder Immobilizer X3 aids in the healing of the body part. This harness is worn on the body, therefore, it cannot qualify as a durable medical equipment. In addition, the primary purpose is not to aid in mobility, but correct hip dysplasia; therefore, it cannot be a mobility enhancing equipment. Lastly, it cannot be a prosthetic because it does cruiser Cruiser Hip Abduction Brace X3 not replace a body part or function.

Custome Foot Orthotic

This is not a mobility enhacning equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function.

4102

Sher Anterior Night Splint

X3

This is not a prosthetic device because it does not replace a body part or function. It merely aids in the healing of the body part.

4200

Tri-laminate Diabetic Insole

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function.

4400

Sherform Bi-laminate

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function.

462(size)

Dress Shell

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

470

Dress Shells with Metatarsal
Pads

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function, and is not designed to fit a particular individual.

Green Insoles - (letter)

This is not a mobility enhancing equipment because it is not a substitute for the weight beared from the legs. This strikes us as more closely alligned with a shoe insert, which we've ruled is not eligible for an exemption as a prosthetic device because it is does not aid or replace a body part of function.

1500..

Canvas Cast Shoe

X3

This is not a prosthetic device because it does not replace a body part or function. It merely aids in the healing of the body part.

1511...

Equinus Cast Shoe

X3

This is not a prosthetic device because it does not replace a body part or function. It merely aids in the healing of the body part.