One time use supplies with restricted sale exempt from Florida tax.

In order to qualify for tax exempt status in Florida, medical devices and tools must meet two qualifications. First, the supplies must be intended for one-time use. Second, they must be required by federal law to contain a prescription legend reading either (SST”)RX”” or “”Caution.”” This label indicates that the device or tool must be sold either to a licensed physician or according to the order of a licensed physician. If the device or tool does not meet both criteria

Posted on October 22, 2004