Florida blood collection tubes not taxable.

In Florida blood collection tubes are exempt from tax, provided they are used along with exempt hypodermic needles and syringes. These tubes also qualify for the exemption for chemical compounds and test kits used for medical purposes because the tubes contain anticoagulants and chemicals that separate plasma. (Florida Department of Revenue, TAA 04A-009, February 10, 2004)

Posted on April 15, 2004