Kempf Surgical Appliances, Inc. v. Tracy

Kempf applies for exemption from the sales tax under R.C. 5739.02(B)(19), which provides:

“The tax does not apply to the following:

u * ❖

“(19) Sales of * * * braces or other devices for supporting weakened or non-functioning parts of the human body * * * [and] crutches or other devices to aid human perambulation * * *.”

Kempf argues that these devices technologically replace braces and are exempt under R.C. 5739.02(B)(19), or that they aid human perambulation and are exempt also under R.C. 5739.02(B)(19). We agree with the BTA that these devices are not braces under this exemption, but find that…