The health care practitioner is responsible for paying tax on physical and respiratory therapy equipment, provided that the equipment is not a one-time use prescription product or is not prescribed by a physician to be resold or rented to the patient. Fluidic breathing assistors, portable resuscitators, and ventilator systems or nebulizers, which can be used instead of fluidic breathing assistors, are exempt from tax as are gases used for medical or therapeutic purposes. The tanks which hold the gases and the equipment used with the tanks are not exempt from tax unless their sale or rental is ordered to a patient by a physician. (Florida Department of Revenue, Technical Assistant Advisement No. 03A-060, December 11, 2003)