Anesthesia equipment purchased for single-time use by a health care practitioner is subject to sales and use tax. This product gains exemption from tax when it is sold or rented to a patient as directed by a health care practitioner. Generally, when medical products or devices are purchased in Florida by a health care practitioner to be used in their practice, the products or devices are subject to tax. Exceptions to this rule include certain orthopedic equipment and products temporarily incorporated into a person, such as endotracheal tubes, which are always exempt from tax. All other medical products or supplies and medicines become exempt from tax once prescribed by a health care practitioner to a patient. (Department of Revenue, Technical Assistance Advisement, No. 04A-011, February 16, 2004)