Sales of speech generating devices, accessories, and extended warranties in Florida are exempt from sales and use tax as long as the purchase was made according to an individual prescription written by a physician. The sale of these items to educational facilities and non-profit organizations is also exempt from Florida sales tax if the sale qualifies for the above exemption. “Prosthetic and orthopedic appliances” qualifying for the sales tax exemption include those devices that alleviate the malfunction of any part of the body. Speech generating devices that are sold to persons with speech impairment (or their caretakers) with a prescription are intended to alleviate the malfunction that causes the impairment. As a result, the devices are exempt from sales and use tax. (Technical Assistance Advisement, No. 10A-047, Florida Department of Revenue, November 16, 2010, released January 2011)