Is the sale of prosthetics subject to business tax?

Yes, the sale of orthopedic and artificial limbs is subject to business tax under Classification 3, regardless of to whom they are sold. If the orthopedic and artificial limbs are sold to a retailer who resells them to consumers, then the sales to the retailer are wholesale sales.  All other sales of orthopedic and artificial limbs, including sales to doctors, are retail sales and are taxable at the retail rate.

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