Florida Sales Tax Exempt Products

Ferticare

These products are exempt from sales taxes (no prescription needed)

Questions Leigh L Ceci Tax Law Specialist 850-717-6363

Prosthetic and orthopedic appliances used to replace, substitute or alleviate the malfunction of any body part

Ferticare / Viberect - alleviates paralysis of ejacalatory function
Horizonal Bed - rolls patient replacing torso muscles

Items for Independent Living when purchased for noncommercial home or personal use

A bed transfer handle selling for $60 or less
A bed rail selling for $110 or less
A grab bar selling for $100 or less.
A shower seat selling for $100 or less.

In addition, the following prosthetic and orthopedic appliances are specifically EXEMPT under Florida law Medical Items List DR-46NT or have been certified by the Department of Health as EXEMPT without a prescription.

Abdominal belts
Arch, foot, and heel supports; gels, insoles, and cushions, excluding shoe reliners and pads
Artificial eyes
Artificial limbs
Artificial noses and ears
Back braces
Batteries, for use in prosthetic and orthopedic appliances
Braces and supports worn on the body to correct or alleviate a physical incapacity or injury
Canes (all)

Crutches, crutch tips, and pads
Dentures, denture repair kits, and cushions
Dialysis machines and artificial kidney machines, parts, and accessories
Fluidic breathing assistors; portable resuscitators
Hearing aids (repair parts, batteries, wires, condensers)
Heart stimulators and external defibrillators
Mastectomy pads

Ostomy pouch and accessories
Patient safety vests
Rupture belts
Suspensories
Trusses
Urine collectors and accessories
Walkers, including walker chairs

Walking bars
New or used electrical or manual wheelchairs, motorized scooters. parts and repairs. Battery chargers or accessories like a cover are subject to sales tax.
New walking aids (walking chairs, walking bars, crutches, and canes)
New and used batteries specifically manufactured and labeled for electric wheelchairs and scooters

New and used battery chargers specifically manufactured and adapted for electric wheelchairs and scooters
New and used shrouds for wheelchairs and scooters
New and used joysticks for electric wheelchairs and scooters
Used wheelchair and scooter tires
New and used leg rests for wheelchairs and scooters
New and used replacement seats for wheelchairs and scooters

Require authorized prescription presented at time of sale to be exempt from sales tax in Florida

Prosthetic or orthopedic appliances dispensed according to an individual prescription written by a licensed practitioner (a physician, osteopathic physician, chiropractic physician, podiatric physician, or dentist duly licensed under Florida law) are EXEMPT

Comfort Carrier?
Patient Lifts?
New bath bench (Adult Bath Bench-Premium-Drive Medical listed on Taxpayer’s website)
New and used electric mobility lifts (for behind or in the vehicle)
Electric wire harness for the electric mobility lifts
New and used ramps (for use in vehicles and getting into the door of your house for wheelchairs). The ramps must be specifically designed and sold for use by individuals with wheelchairs and scooters.
New and used manual carriers (non-electric for behind the vehicle) for wheelchairs and scooters
Used oxygen tank holders for wheelchairs and scooters

Accessible Taxicabs
Software electronically transferred or web-based is not considered to be tangible personal property and is not subject to Florida sales tax. Software is exempt if a salesperson surveys a buyer’s needs and makes recommendations.
Equipment, labor, repairs, & energy purchased to manufacture something in FL

Provide or enhance mobility of physically disabled persons

State of Florida 6% sales tax retail sale, lease or rental of most goods.

Counties impose additional surtaxes of 0% to 1.5%. Florida’s county surtax rates are capped on purchases over $5,000, which is different from other states. For example, if you purchased a motor vehicle with the purchase price of $20,000 in a county with a 1% surtax rate, 7% tax would be due on the first $5,000 of the purchase price and 6% tax would be due on the remaining $15,000 of the purchase price.

Use tax is due on all purchases brought into the state of Florida, unless specifically exempted. Use tax is due at the same rates as sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made.

Property Taxes are Exempt for Disabled Persons or Veterans in Florida up to income limit $31,741 in 2022

(2) EXEMPTIONS; MEDICAL.—

(a) There shall be exempt from the tax imposed by this chapter any medical products and supplies or medicine dispensed according to an individual prescription or prescriptions written by a prescriber authorized by law to prescribe medicinal drugs; hypodermic needles; hypodermic syringes; chemical compounds and test kits used for the diagnosis or treatment of human disease, illness, or injury; and common household remedies recommended and generally sold for internal or external use in the cure, mitigation, treatment, or prevention of illness or disease in human beings, but not including cosmetics or toilet articles, notwithstanding the presence of medicinal ingredients therein, according to a list prescribed and approved by the Department of Business and Professional Regulation, which list shall be certified to the Department of Revenue from time to time and included in the rules promulgated by the Department of Revenue.

There shall also be exempt from the tax imposed by this chapter artificial eyes and limbs; orthopedic shoes; prescription eyeglasses and items incidental thereto or which become a part thereof; dentures; hearing aids; crutches; prosthetic and orthopedic appliances; and funerals. In addition, any items intended for one-time use which transfer essential optical characteristics to contact lenses shall be exempt from the tax imposed by this chapter; however, this exemption shall apply only after $100,000 of the tax imposed by this chapter on such items has been paid in any calendar year by a taxpayer who claims the exemption in such year. Funeral directors shall pay tax on all tangible personal property used by them in their business.

(b) For the purposes of this subsection:

1. “Prosthetic and orthopedic appliances” means any apparatus, instrument, device, or equipment used to replace or substitute for any missing part of the body, to alleviate the malfunction of any part of the body, or to assist any disabled person in leading a normal life by facilitating such person’s mobility. Such apparatus, instrument, device, or equipment shall be exempted according to an individual prescription or prescriptions written by a physician licensed under chapter 458, chapter 459, chapter 460, chapter 461, or chapter 466, or according to a list prescribed and approved by the Department of Health, which list shall be certified to the Department of Revenue from time to time and included in the rules promulgated by the Department of Revenue.

2. “Cosmetics” means articles intended to be rubbed, poured, sprinkled, or sprayed on, introduced into, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance and also means articles intended for use as a compound of any such articles, including, but not limited to, cold creams, suntan lotions, makeup, and body lotions.

3. “Toilet articles” means any article advertised or held out for sale for grooming purposes and those articles that are customarily used for grooming purposes, regardless of the name by which they may be known, including, but not limited to, soap, toothpaste, hair spray, shaving products, colognes, perfumes, shampoo, deodorant, and mouthwash.

4. “Prescription” includes any order for drugs or medicinal supplies written or transmitted by any means of communication by a duly licensed practitioner authorized by the laws of the state to prescribe such drugs or medicinal supplies and intended to be dispensed by a pharmacist. The term also includes an orally transmitted order by the lawfully designated agent of such practitioner.

The term also includes an order written or transmitted by a practitioner licensed to practice in a jurisdiction other than this state, but only if the pharmacist called upon to dispense such order determines, in the exercise of his or her professional judgment, that the order is valid and necessary for the treatment of a chronic or recurrent illness.

The term also includes a pharmacist’s order for a product selected from the formulary created pursuant to s. 465.186. A prescription may be retained in written form, or the pharmacist may cause it to be recorded in a data processing system, provided that such order can be produced in printed form upon lawful request.

(c) Chlorine shall not be exempt from the tax imposed by this chapter when used for the treatment of water in swimming pools.

(d) Lithotripters are exempt.

(e) Human organs are exempt.

(f) Sales of drugs to or by physicians, dentists, veterinarians, and hospitals in connection with medical treatment are exempt.

(g) Medical products and supplies used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity which are temporarily or permanently incorporated into a patient or client by a practitioner of the healing arts licensed in the state are exempt.

(h) The purchase by a veterinarian of commonly recognized substances possessing curative or remedial properties which are ordered and dispensed as treatment for a diagnosed health disorder by or on the prescription of a duly licensed veterinarian, and which are applied to or consumed by animals for alleviation of pain or the cure or prevention of sickness, disease, or suffering are exempt. Also exempt are the purchase by a veterinarian of antiseptics, absorbent cotton, gauze for bandages, lotions, vitamins, and worm remedies.

(i) Sales of therapeutic veterinary diets specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal and which are only available from a licensed veterinarian are exempt from the tax imposed under this chapter.

(j) X-ray opaques, also known as opaque drugs and radiopaque, such as the various opaque dyes and barium sulphate, when used in connection with medical X rays for treatment of bodies of humans and animals, are exempt.

(k) Parts, special attachments, special lettering, and other like items that are added to or attached to tangible personal property so that a handicapped person can use them are exempt when such items are purchased by a person pursuant to an individual prescription.

¹(l) Marijuana and marijuana delivery devices, as defined in s. 381.986, are exempt from the taxes imposed under this chapter.