Florida taxability of medical products.

Medical products and devices with labels signifying one-time use by prescription only are exempt from Florida sale and use tax. Thermometers and catheters are also exempt from sales and use tax regardless of whether they are prescribed by a doctor or for one-time use. However, sales of consumable medical supplies, personal hygiene products, and cosmetics products are subject to tax. (Department of Revenue, Technical Assistance Advisement, No. 03A-054, November 12, 2003)

Posted on March 15, 2004