Texas Letter Ruling 9210L1201A05: Therabite Mobilizer For Jaw Motion Rehabilitation — Orthopedic Device

Subject

Therabite Mobilizer For Jaw Motion Rehabilitation — Orthopedic Device

Plain-English summary

A taxpayer wrote to the Texas Comptroller asking how sales tax applies to the Therabite Mobilizer, a medical device. Marketing brochures submitted with the request showed the device was designed for jaw motion rehabilitation, able to create a static stretch or induce passive motion of the jaw joint.

The Comptroller found that, based on the information provided, the device qualifies for exemption as an orthopedic device under Rule 3.284(a)(9). That rule defines an orthopedic device as any appliance or device designed specifically to correct or prevent human deformities, defects, or chronic diseases of the skeleton, joints, or spine. Because the Therabite Mobilizer treats the jaw as a joint, it fit that definition.

The Comptroller noted the ruling was based on the specific facts presented, and that different facts, though similar, could lead to a different answer.

What this means for you

Medical device sellers and manufacturers

If you sell a device marketed specifically for correcting or preventing deformities, defects, or chronic diseases of the skeleton, joints, or spine, it may qualify as an exempt orthopedic device under Rule 3.284(a)(9). This ruling shows the Comptroller looking at marketing brochures and product materials to determine whether a device's designed purpose fits that definition — here, jaw rehabilitation was treated as joint rehabilitation.

Accountants and tax professionals

This is a narrow, facts-based letter ruling addressing one product (the Therabite Mobilizer) and one taxpayer. It illustrates how the Comptroller applies the orthopedic device exemption test in Rule 3.284(a)(9) but is not a general rule for all jaw-related or rehabilitation devices — the Comptroller expressly cautioned that different facts could produce a different result.

Common questions

Q: What device did this ruling address?
A: The Therabite Mobilizer, a device designed for jaw motion rehabilitation that can create a static stretch or induce passive motion of the jaw joint.

Q: Why was it exempt from sales tax?
A: The Comptroller determined it qualified as an orthopedic device under Rule 3.284(a)(9), which covers appliances or devices designed specifically to correct or prevent deformities, defects, or chronic diseases of the skeleton, joints, or spine. The jaw was treated as a joint for this purpose.

Q: Can I rely on this ruling for a different device?
A: Not directly. The Comptroller based this ruling on the specific marketing brochures and information submitted for the Therabite Mobilizer, and noted that different facts, though similar, might lead to a different answer.

Citations and references

Rules:

• 34 Tex. Admin. Code Rule 3.284(a)(9) (definition of orthopedic device)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9210L1201A05

Original ruling text

October 6, 1992

Dear **:

This is in response to your letter dated September 22, 1992, regarding sales
tax as it applies to a medical device.

Marketing brochures included with your letter illustrates that The Therabite
Mobilizer, was designed for jaw motion rehabilitation, and can establish a
static stretch or induce passive motion of the jaw (a joint).

Information presented with your letter indicates that the device qualifies for
exemption as an orthopedic device as provided for in Rule 3.284 (a) (9), which
defines an orthopedic device as any appliance or device designed specifically
for use in the correction or prevention of human deformities, defects, or
chronic diseases of the skeleton, joints, or spine.

This opinion is based on the facts presented. Different facts, though similar,
might lead to different answers. If you have any questions, feel free to write
or call me at 1-800-531-5441, extension 5-330, or 512/463-4600.

Sincerely,

Bettie Peterson
Tax Administration Division