Navigation Links
Texas Court of Appeals Holds That Specialized Surgical Instruments are Exempt Orthopedic Devices
Date:2/21/2012

DALLAS, Feb. 21, 2012 /PRNewswire/ -- In a case developed and argued at the administrative level by Ryan, LLC, a Texas Court of Appeals ("Court") has ruled that certain specialized surgical instruments are exempt from sales and use taxes. In Zimmer US, Inc. v. Combs, No. 03-11-00178-CV (Tex. App. – Austin, February 9, 2012), the Court considered whether cutting guides, reamers, provisional implants, and other surgical instruments qualify for exemption. The instruments were specially engineered for use in implanting Zimmer US, Inc.'s ("Zimmer") reconstructive prosthetics. The instruments were designed solely for use with Zimmer implants and were not suited for general surgical or orthopedic purposes. Zimmer contended that the instruments were exempt either as "orthopedic devices" or as "supplies" for orthopedic or prosthetic devices.

(Logo: http://photos.prnewswire.com/prnh/20110726/DA41187LOGO)

Tex. Tax Code Section 151.313(a)(5) exempts from tax "a brace; hearing aid or audio loop; orthopedic, dental, or prosthetic device; ileostomy, colostomy, or ileal bladder appliance; or supplies or replacement parts for the listed items." In 34 TAC Section 3.284(a), the Comptroller defined an "orthopedic appliance" as "[a]ny 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." The Court held that Zimmer's surgical instruments met the rule's definition of "orthopedic appliance" because they were designed specifically for use in orthopedic surgeries, which are undertaken for "the correction or prevention of human deformities, defects, or chronic diseases of the skeleton, joints, or spine." Zimmer demonstrated that the implantation of the prosthetics would be impossible without the surgical procedures, making the procedures an essential part of the "correctio
'/>"/>

SOURCE Ryan, LLC
Copyright©2010 PR Newswire.
All rights reserved

Page: 1 2 3

Related medicine technology :

1. Medical Design & Manufacturing Conference to be Launched in Texas in March 2012
2. DLP® LightCrafter™ From Texas Instruments: Enabling Big Innovations In Light Steering From A Compact, Ready-To-Use Module
3. Texas Childrens Hospital, Lead Study Center, Announces U.S. Food and Drug Administration Approval of EXCOR® Pediatric Ventricular Assist Device for Use in United States
4. Texas to Modernize Medicaid Rx Benefits, Curb Pharmacy Overpayments
5. Heart Hospital of Austin Physician First in Texas to Implant New Heart Failure Device
6. A Heart for Jordan Merecka: Texas Childrens Hospitals First Total Artificial Heart Patient Receives the Gift of a Donor Heart
7. Research Demonstrates Possible Texas Job Losses from Sectors Supported by Biopharmaceutical Companies
8. Vista Imaging Services, Inc. Supplies New C-Arm Inventory and Highly Qualified Professional Radiology Technologists to the Texas Institute for Medical Education (TIME) and Medical Education & Research Institute of Nevada (MERIN)
9. PCAN Calls On Federal Government to Reconsider Preliminary Approval of Texas Medicaid Waiver Request
10. MedInformatix Practice Management and Electronic Medical Records Simplifies Texas Dermatology Practices Current and Future Operations
11. Texas Childrens Hospital Explants Heart Assist Device: Sends Teen Home with a Healed Heart
Post Your Comments:
*Name:
*Comment:
*Email:
(Date:12/24/2014)... Dec. 24, 2014  Novastem, a leader in ... patient in its study for ischemic stroke at ... Association, ischemic strokes account for 87 percent of ... patients in the study, entitled "Internal Research Protocol ... Mesenchymal Stem Cells and Intrathecal Administration of Neural ...
(Date:12/24/2014)... Dec. 24, 2014 /PRNewswire/  -- Tianyin Pharmaceutical Inc. ... company that specializes in the patented biopharmaceutical, modernized ... pharmaceutical ingredients (API) released unaudited preliminary financial results ... Fiscal Year 2015 Ended September 30, ... million compared with $14.7 million in 1Q14 with ...
(Date:12/24/2014)... , Dec. 24, 2014  The International Trade Commission (ITC) ... (RMD) against BMC Medical. In a notice issued on December ... that ResMed,s patent on its humidifier was invalid. ... "monumental win". "We are very excited with the ITC,s decision ... that we have taken since the very beginning on the ...
Breaking Medicine Technology:Novastem Treats First Patient Using Stemedica's Mesenchymal and Neural Stem Cell Combination Therapy for Ischemic Stroke 2Novastem Treats First Patient Using Stemedica's Mesenchymal and Neural Stem Cell Combination Therapy for Ischemic Stroke 3Novastem Treats First Patient Using Stemedica's Mesenchymal and Neural Stem Cell Combination Therapy for Ischemic Stroke 4TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 2TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 3TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 4TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 5TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 6TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 7TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 8TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 9TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 10TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 11TPI Presents Unaudited Preliminary First Quarter Fiscal Year 2015 Financial Results 12ITC Final Decision Goes Against ResMed (RMD) Monumental Win for 3B/BMC 2
... Systems, Inc. (Nasdaq: DCTH ) announced that it ... recent corporate developments and update its progress on Monday, November ... Chief Executive Officer will host the call. ... domestic participants and 617-614-4927 for international participants, both using passcode ...
... 28, 2011 Mentor Foundation USA , the leading ... National Institute on Drug Abuse and The Embassy of Sweden ... together top scientists, parents, educators and community members to address ... The seminar will be held on Wednesday, Nov. 2 ...
Cached Medicine Technology:Delcath Systems to Report Third Quarter Progress and Conduct Conference Call 2Delcath Systems to Report Third Quarter Progress and Conduct Conference Call 3Escalating Trend of Prescription Drug Abuse Among Youth Seminar Hosted by Mentor Foundation USA 2
(Date:12/25/2014)... Dallas, TX (PRWEB) December 26, 2014 ... Analysis to 2023” focuses on the current treatment landscape, ... colorectal cancer market. TS-1 is an anti-cancer drug which ... administered orally and is also used for treating gastric ... gimestat and otastat potassium. The drug was first approved ...
(Date:12/25/2014)... Recently, Dylan Queen, a famous online company supplying ... of discounted prom dresses, most of which are priced ... the company, the promotion is valid until Jan. 22, ... the UK market. , The prom dresses in this ... styles: A-line strapless, empire strapless chiffon, one shoulder, floor-length, ...
(Date:12/25/2014)... Woodland Hills, California (PRWEB) December 25, 2014 ... in her home in Woodland Hills, California after an ... Harris passed away on Christmas Eve evening in her ... battle with aggressive metastatic breast cancer. ... International for over forty years, she pioneered and championed ...
(Date:12/25/2014)... THURSDAY, Dec. 25, 2014 (HealthDay News) -- The risk ... the holidays, so you need to be extra cautious, ... Day, we see a significant increase in patients coming ... at the Suffolk County Volunteer Firefighters Burn Center of ... celebrations should be full of joy, but if not ...
(Date:12/25/2014)... AngelWeddingDress.com tries its best to translate the experience ... business has introduced its new collection of 2015 prom ... The new prom outfits are guaranteed to contain the ... are specially designed for 2015. Anyone who wants to ... its website before Jan. 26, 2015, the deadline of ...
Breaking Medicine News(10 mins):Health News:TS-1 Colorectal Cancer Market Analysis and Forecast to 2023 Report at RnRMarketReserach.com 2Health News:TS-1 Colorectal Cancer Market Analysis and Forecast to 2023 Report at RnRMarketReserach.com 3Health News:Dylan Queen: Cheap Prom Dresses for the UK Market 2Health News:RP International founder, Helen Harris Dies on Christmas Eve Just Hours Before Her Holiday Television Broadcast to Raise Funds to Cure Blindness was Broadcasted Nationally 2Health News:RP International founder, Helen Harris Dies on Christmas Eve Just Hours Before Her Holiday Television Broadcast to Raise Funds to Cure Blindness was Broadcasted Nationally 3Health News:RP International founder, Helen Harris Dies on Christmas Eve Just Hours Before Her Holiday Television Broadcast to Raise Funds to Cure Blindness was Broadcasted Nationally 4Health News:Don't Let Burns Mar Your Holidays 2Health News:Angelweddingdress 2015 Prom Dresses Online Now 2
... breast cancer cell proliferation in a randomized clinical trial, ... Research , a journal of the American Association for ... professor of surgery at the Robert H. Lurie Comprehensive ... this study are consistent with the findings of previous ...
... HealthDay Reporter , THURSDAY, Feb. 2 (HealthDay News) ... lower the risk of stroke, but a new study suggests ... of recovery if they do suffer a stroke. Researchers ... before a stroke responded much better to clot-busting drugs, had ...
... , In Europe, the number of seniors aged 70 ... 20 years, while those aged 80 and over will ... expect a corresponding increase in the number of people ... osteoporosis, arthritis, heart and lung diseases and dementia. The ...
... HealthDay Reporters , THURSDAY, Feb. 2 (HealthDay ... traveling from neuron to neuron in much the same way ... research with mice suggests. Scientists reported Thursday that ... in the brains of those with Alzheimer,s -- starts in ...
... be at higher risk of having a stroke than they ... Langone Medical Center and colleagues found that traditional risk factors ... as accurate at predicting risk in postmenopausal women as previously ... triglyceride levels to determine which women are at highest risk ...
... Feb. 2 (HealthDay News) -- Sometimes, there,s nothing better than ... where the itch resides is key to the pleasure ... itch and might even help folks battling itchy skin ailments, ... dermatology at Wake Forest Baptist Medical Center in Winston-Salem, N.C. ...
Cached Medicine News:Health News:Being Fit Before Stroke May Aid Recovery 2Health News:Being Fit Before Stroke May Aid Recovery 3Health News:New study to assess 3 simple, cost-effective strategies to promote healthy aging 2Health News:Mouse Study Suggests Alzheimer's Spreads Through Brain Like an Infection 2Health News:Mouse Study Suggests Alzheimer's Spreads Through Brain Like an Infection 3Health News:Triglyceride levels predict stroke risk in postmenopausal women 2Health News:Pleasure in Scratching an Itch May Depend on Location 2
Designed to insert eye spheres using spring loaded plunger. Polished finish. Overall length: 125 mm, 4.9 inches....
... Size: 3.0 x 5.0 x ... Scleral Sponge II line designed by ... material is a closed cell sponge ... are soft with rounded edges to ...
... Size: 5.5 x 7.5 x 80 ... Sponge II line designed by Harvey ... is a closed cell sponge which ... soft with rounded edges to minimize ...
For use with E5381 700 Circling Band (240 style)....
Medicine Products: