The sale of steerable guide catheters and clip delivery systems is exempt from Florida sales and use tax as they are prescribed medical devices used in the treatment of injury, disease, or incapacity of a patient that are temporarily or permanently incorporated into a patient by a licensed medical practitioner. Medical devices are defined as items that are intended or designed to be used for a medical purpose to treat, prevent, or diagnose human disease, illness or injury. Sales of medical devices are exempt from Florida sales tax when sold pursuant to a written prescription from a qualifying medical practitioner. (Technical Assistance Advisement, No. 10A-036, Florida Department of Revenue, August 4, 2010)