Thank you, that is all.
First.
Implants are part of the person so they can’t be counted as possession to be taxed. It’s like contact lenses.
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Once theyre injected, their isk value is zero so really they are counted.
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They also need to add up the cost of vegetables and cabbage.
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and 
by the pound, itemized please.
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With the sole exception of those events when implants actually drop or have a chance to drop. 
Speaking of which a funny thing of note is looking at zkillboard during those times you can see some people actually extract their implants on such occasions to regain them and I assume sell them or use them later on.
Oh yeah I forgot about that lame idea.
CCPwhy
Can you sell the implants that are on you? 
Yes. When you sell the character on the bazaar.
He doesn’t need a reason, only a whim.
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But, if he proposed this to a csm member like brisc, his first question would be why?
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