Ezel / Tax Rulings / CT
CT Ruling 90-67 Sales and Use Taxes 1990-09-25

Were electronic speech aids for people after laryngectomy or permanent loss of larynx function exempt prostheses in Connecticut?

Short answer: Yes. Because Medicare identified electronic speech devices as prosthetic devices, DRS treated oral-tube models that amplify sound into the mouth and throat-contact devices using a vibrating head as exempt speech prostheses when the patient had a laryngectomy or a permanently inoperative larynx. The exemption under Conn. Gen. Stat. § 12-412(19) applied beginning October 1, 1990.

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This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 is an official Ruling of the Connecticut Department of Revenue Services (DRS), typically issued to a specific taxpayer in response to that taxpayer's request and based on the specific facts presented and the Connecticut tax law in effect when it was issued. DRS may later declare a Ruling obsolete or supersede it by a subsequent Ruling, Policy Statement, or Announcement, so a taxpayer with different facts should not assume it still applies. Taxpayer-identifying details are redacted. Connecticut imposes its sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
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.
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Plain-English summary

DRS treated two kinds of electronic speech aid as exempt prostheses for patients who had undergone a laryngectomy or whose larynx was permanently inoperative:

  • An oral-tube model that amplified sound through a tube inserted into the mouth.
  • A throat-contact device operated by placing a vibrating head against the throat.

Because Medicare identified the devices as prosthetic, DRS applied the prosthesis exemption in Conn. Gen. Stat. § 12-412(19) to their sales beginning October 1, 1990.

What this means for you

The ruling tied exemption to both the device function and the patient's permanent speech impairment. Confirm current medical-device definitions and documentation requirements.

Common questions

Which devices qualified? Oral-tube and throat-contact electronic speech aids.

Who had to use them? A patient after laryngectomy or with a permanently inoperative larynx.

Citations and references

  • Conn. Gen. Stat. § 12-412(19).

Source

Original ruling text

Ruling 90-67, Prostheses

Ruling 90-67

Prostheses

Because electronic speech devices are identified as prosthetic devices by Medicare, the Department now considers electronic speech aids to be prosthetic speech devices when the patient has had a laryngectomy or whose larynx is permanently inoperative. There are two types of electronic speech devices now considered to be prosthetic devices. The "oral tube" model amplifies sound waves through a tube which is inserted into the user's mouth. The other type is a "throat contact" device which is operated by placing a vibrating head against the throat.

Section 12-412(19) of the Connecticut General Statutes exempts the sale of prostheses. Accordingly, as of October 1, 1990, the Department will treat the sale of electronic speech aids as speech prostheses as falling within the statutory exemption.

LEGAL DIVISION

September 25, 1990

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