The classical school emphasizes production of goods and services as the key focus of economic analysis. Neoclassical economics focuses on how individuals operate within an economy. As such, the neoclassical school emphasizes the exchange of goods and services as the key focus of economic analysis.. (Source : Difference Between Classical & Neoclassical Economics | eHow) Here's information about the dates of emergence of neoclassical economics:
A random sampling of other states indicates the issue is mixed. For example, Illinois taxes the equipment if it is used in a manufacturing process. In Maine, there is no exemption. In Connecticut, all fire safety equipment is exempt.
Connecticut has only one regulation governing hospital emergency services. It requires each general hospital to provide adequate care at all times for people with acute emergencies (Conn. Agency Regs.,  19-13-D3 (j)). No state law requires hospitals to treat patients regardless of their ability to pay. But federal tax law conditions hospitals' tax-exempt status on their treating all indigent emergency patients for free and not discriminating among paying patients.