Medical sales in Florida
In Florida, the sales of medical equipment are generally exempt from sales tax, especially if they are dispensed by prescription or are considered prosthetic/orthopedic appliances or specific independent living items. However, the taxability depends heavily on the specific item and whether it is sold with or without a prescription. Exempt Medical Equipment (Without a Prescription) Certain items are specifically exempt from sales tax by Florida law, even without an individual prescription: Mobility aids: New and used electric and manual wheelchairs, electric mobility scooters, crutches, canes, walkers, and walking bars. Mobility aid parts and accessories: Batteries and battery chargers specifically manufactured for electric wheelchairs and scooters, replacement seats, leg rests, tires, shrouds, and joysticks. Prosthetic and orthopedic appliances (general list): This includes items such as artificial eyes and limbs, hearing aids, dentures, back braces, support braces, mastectomy pads, and ostomy pouches and accessories. Other general items: Thermometers (for human use), hypodermic needles and syringes, and blood pressure monitors. Exempt Medical Equipment (With a Prescription) Other medical products and supplies are exempt from tax only if sold according to an individual prescription written by a licensed practitioner: Prescription-only items: Medical products and devices that federal or state law requires to be dispensed only by prescription (often indicated by an "Rx only" label) and are intended for a single, non-reusable use. Specific prescribed items: Items like bath benches, mobility lifts, and ramps may be exempt if purchased with a prescription. Items for the handicapped: Parts and attachments added to tangible personal property (like a vehicle) to accommodate a handicapped person are exempt if purchased with a prescription. Taxable Medical Items Sales of general medical equipment to hospitals, clinics, or practitioners are typically taxable unless specifically exempted. Examples of taxable items include: Consumable supplies not requiring a prescription: Some personal hygiene products and cosmetics are taxable, even if they have medicinal properties. General-purpose items: Battery chargers of a type sold to the general public are taxable. Accessories not essential for function: Covers for wheelchairs are generally taxable, even with a prescription, as they are considered an accessory rather than a necessary part for use. For a detailed list of nontaxable items, consult the Florida Department of Revenue's Nontaxable Medical Items and General Grocery List (Form DR-46NT). TAA 14A-029 - Medical Products - Florida Sales Tax Attorney ANSWER: THE SALES OR LEASES OF THE FOLLOWING ITEMS ARE SPECIFICALLY EXEMPT FROM SALES TAX WITHOUT A PRESCRIPTION: * NEW AND USED ELECTRIC WHEELCHAIRS. * NEW AND... Florida Sales Tax Attorney Chapter 212 Section 08 - 2023 Florida Statutes * (a) There shall be exempt from the tax imposed by this chapter any medical products and supplies or medicine dispensed according to an individual prescription... Florida Senate (.gov) Nontaxable Medical Items and General Grocery List * Nontaxable Medical Items and General Grocery List. * DR-46NT. R. 11/25. * Rule 12A-1.097, F.A.C. Effective 12/25. Page 1 of 4. * Chemical Compounds and Test K... Florida Department of Revenue Florida State Tax Guide: What You’ll Pay in 2025 - AARP States Mar 9, 2025 — * Sales tax: 7 percent (average combined state and local) The state sales and use tax rate is 6 percent, although some goods and services are exempt, AARP States 12A-1.020 Licensed Practitioners - Florida Sales Tax Attorney (c)1. Medical products, supplies, or devices sold to hospitals, healthcare entities, or licensed practitioners are exempt when: a. The medical product, supply, ... Florida Sales Tax Attorney Whether Taxpayer's purchases of two medical products from Mar 17, 2024 — * QUESTION: Whether Taxpayer's purchases of two medical products from . (“Vendor”) are exempt from Florida sales tax. RESPONSE: Both medical product... Florida Department of Revenue Fla. Admin. Code Ann. R. 12A-1.020 - Licensed Practitioners Fla. Admin. Code Ann. R. 12A-1.020 - Licensed Practitioners; Drugs, Medical Products and Supplies. ... (1) Scope. * (a) Section 212.08(2), F.S., provides an exe... LII | Legal Information Institute Florida taxability of medical products - Sales Tax Institute Mar 14, 2004 — News & Tips | Healthcare. Florida taxability of medical products. Medical products and devices with labels signifying one-time use by prescription o... Sales Tax Institute Are medical supplies and equipment taxable? Jan 13, 2025 — The same goes for durable medical equipment, such as home hospital beds or mobility aids like shower chairs. While these items are non-taxable in th... TaxJar Florida taxability of medical products - Sales Tax Institute Mar 14, 2004 — News & Tips | Healthcare. Florida taxability of medical products. Medical products and devices with labels signifying one-time use by prescription o... Sales Tax Institute Decoding Sales Tax for Dentists: A Comprehensive Guide Apr 2, 2025 — Generally, if you sell over-the-counter products like toothpaste or dental hygiene kits, you should charge sales tax. However, if you provide items t... TaxFD TAA 14A-029 - Medical Products - Florida Sales Tax Attorney CONCLUSION. The sales or leases of the following items are specifically exempt from sales tax without a prescription: * New and used electric wheelchairs. * New... Florida Sales Tax Attorney 12A-1.020 Licensed Practitioners - Florida Sales Tax Attorney (c)1. Medical products, supplies, or devices sold to hospitals, healthcare entities, or licensed practitioners are exempt when: a. The medical product, supply, ... Florida Sales Tax Attorney Nontaxable Medical Items and General Grocery List disease, or incapacity that are temporarily or permanently incorporated into a patient or client or an animal by a licensed practitioner or a licensed veterinar... Florida Department of Revenue
posted by Nick Pennewell, CPA at 6:38 PM
