Connecticut State Department of Revenue Services

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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