Vermont has issued a formal ruling stating that a retailer’s sales of glucose testing meters, glucose test strips, lancing devices, and lancets are exempt from Vermont sales and use tax since they were used in medical diagnosis or treatment. Vermont has an exemption for medical items “used in diagnosis or treatment intended to alleviate human suffering or to correct, in whole or in part, human physical disabilities.” Exempt medical items include durable medical equipment and medical supplies. The glucose testing meter and the lancing device are used in diagnosis or treatment and therefore qualify as exempt durable medical equipment. The glucose test strips and lances are also used in diagnosis or treatment and qualify as exempt medical supplies. Items that are primarily for hygienic or are preventative in nature are not exempt. (Formal Ruling 2018-06, Vermont Department of Taxes, October 4, 2018)