Ezel / Tax Rulings / FL
FL TAA 00A-030 Sales and Use Tax 2000-06-14

Which medical products in the company's item list were taxable?

Short answer: It depended on the item. Florida marked each of approximately 250 listed products as taxable or exempt. Prescription-dispensed products and specifically exempt categories could qualify, while medical supplies sold to practitioners and hospitals were generally taxable unless a statute or rule specifically exempted them.

Apply this to your situation

This page answers the general question as of 2000. Ezel answers yours, under current Florida tax law, with citations.

Currency note: this ruling is from 2000
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This Florida Technical Assistance Advisement classified a redacted seller's specific medical-product list under the facts, product descriptions, and law presented in 2000. Under section 213.22, it binds the Department only for that requester. Product design, prescription status, purchaser, medical use, packaging, classification, or later statutory and rule changes could alter the result; verify current treatment before relying on an item designation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Subject

Medical Products

Plain-English summary

Florida classified each of approximately 250 medical products as taxable or exempt rather than applying one answer to the whole list. The attached table marked products individually after reviewing the medical exemptions and the rules for supplies sold to health-care practitioners and hospitals.

The exempt entries included bacteriostatic water, nebulizer masks, many bandages, IV catheters and solutions, hypodermic needles and syringes, and specified vitamins. Taxable entries included sharps containers, examination gloves, eye charts, examination paper, stethoscopes, and various general clinical tools.

What this means for you

Medical use by itself did not make a product exempt. The ruling distinguished items dispensed under an individual prescription, products specifically named or listed as exempt, and ordinary supplies for which practitioners or hospitals were treated as the taxable consumers.

Common questions

Q: Did the Department exempt every medical supply? No. The item table contains both taxable and exempt products.

Q: Were needles, syringes, IV catheters, and IV solutions exempt in the table? Yes, the listed products in those categories were marked exempt.

Q: Were examination gloves and stethoscopes exempt? No. The listed examination gloves and stethoscopes were marked taxable.

Citations and references

  • Fla. Stat. § 212.08(2)(a) — medical-product exemptions
  • Fla. Stat. § 212.08(2)(b) — prosthetic and orthopedic appliances
  • Fla. Admin. Code r. 12A-1.020(2)(a) — common household remedies
  • Fla. Admin. Code r. 12A-1.020(6)(b)-(c) — sales of medical products and supplies to practitioners and hospitals
  • Fla. Admin. Code r. 12A-1.002(1) — healing-arts practitioners as consumers
  • Fla. Stat. § 213.22 — Technical Assistance Advisements

Source

Original ruling text

SUMMARY

QUESTION: What is the taxable status of approximately 250
different medical products sold by the taxpayer.

ANSWER - Based on Facts Below: All 250 medical products
which the taxpayer sells were itemized with either a
taxable or exempt designation inserted after the
description.

Jun 14, 2000

Re: Technical Assistance Advisement 00A-030
XXX ("company")
Sales and Use Tax
Medical Products
Section 212.08(2)(a) & (b), F.S.
Rules 12A-1.020, 12A-1.002, F.A.C.

Dear :

This is in response to your letter of February 18, 2000, in
which you request the issuance of a Technical Assistance
Advisement regarding the taxable status of various medical
products which your company sells. Your letter provides an
eight page list of items which you had questions about. Your
list has a "yes" by the ones which you are currently charging
tax on, and a "no" on items for which you are not charging tax.
You have asked us to either agree or disagree with the various
tax positions which your company has designated for the items
listed. A copy of your list has been reproduced and is attached
to this Technical Assistance Advisement. We have indicated our
opinion of the taxable status of each product by placing either
"taxable" or "exempt" after each listed product.

As a general overview, I am citing certain relevant statutes
regarding medical products. Included is the exemption for
medical products which are dispensed to a patient pursuant to a

physician's orders. Certain medical products are specifically
tax exempt, whether sold pursuant to a doctor's orders or not.

Section 212.08(2), F.S., provides in part:

(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 Health, which list shall be
certified to the Department of Revenue from time to time
and included in the rules promulgated by the Department...,
prosthetic and orthopedic appliances;...

(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.

...

With regard to the specific medical exemptions, Rule
12A-1.020(2)(a), F.A.C., provides:

(2)(a) Common household remedies recommended and generally
sold for internal or external use, used in the cure,
mitigation, treatment, or prevention of illness or disease,
according to a list prescribed and approved by the
Department of Health (which list shall be certified to the
Department of Revenue) are exempt. A list of nontaxable
common household remedies (DR-46NT), Nontaxable Medical and
General Grocery List, dated October, 1987, which is
incorporated in this rule and made part of this rule by
reference, is available....

(A copy of Form DR-46NT is attached to this letter.)

Rule 12A-1.002, F.A.C., provides:

(1) All licensed practitioners of the healing arts are the
consumers of the various items of tangible personal
property which they use in the rendition of their
professional services and the tax will apply upon their
purchases of items of tangible personal property, including
equipment except such items as are exempt under Rule 12A1.020.

Rule 12A-1.020(6)(b) and (c), F.A.C., provide in part:

(b) The sale of medical products or supplies to physicians,
dentists, veterinarians and hospitals is taxable even
though the medical products or supplies may be used in
connection with medical treatment, unless the products and
supplies are specifically exempt from tax under this rule
or in Rule 12A-1.021, F.A.C.

(c) "Medical products and supplies" shall mean and
include, but is not limited to, such items as cotton,
knives, sewing and surgical needles, scissors, microscopes,
x-ray machines, I.V. administration sets, laboratory

apparatus, surgeons' gloves, ear syringes, and hospital
beds.

This response constitutes a Technical Assistance Advisement
under s. 213.22, F.S. which is binding on the department only
under facts and circumstances described in the request for this
advice as specified in s. 213.22, F.S. Our response is
predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or
administrative rule changes or judicial interpretations of the
statutes or rules upon which this advice is based may subject
similar future transactions to a different treatment than
expressed in this response.

You are further advised that this response, your request and
related backup documents are public records under Chapter 119,
F.S., which are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Your name, address, and any other
details which might lead to identification of the taxpayer must
be deleted by the Department before disclosure. In an effort to
protect the confidentiality of such information, we request you
provide the undersigned with an edited copy of your request for
Technical Assistance Advisement, backup material and response
within fifteen days of the date of this advisement.

Sincerely,

Jonathan E. Swift
Tax Law Specialist
Technical Assistance and Dispute Resolution
(850) 922-4840

Attachment: DR-46NT
Control #40360

Item
Bacter Water
Biomed Waste
Page 5

Item Description
Bacteriostatic Water

Tax Status
Exempt

Biomed Waste:1 gal Sharps

1 Gallon Sharps Container 24/cs

Taxable

Biomed Waste:16 gal Sharps

16 gallon red by case

Biomed Waste:16 Gal Chemo

16 gal Chemo Container 6/case sold each Taxable

Taxable

Biomed Waste:2 gal Sharps

2 gallon Sharps container

Biomed Waste:8 gal Sharps

8 Gal Sharps Container case

Taxable

Biomed Waste:Red Bag 15

15 gal Red Bag by Case

Taxable

Biomed Waste:Red Bag 25

25 gal red bag, 30x36 250/cs

Taxable

Biomed Waste:Red Bag 30

Red Bag, 30 Gallon, 30 5x41, 125/cs

Biomed Waste:Red Bag 40-45

Red Bag, 40-45 Gallon 30x45 200/cs

Neb-Respigard

Nebulizer-Respigard II 20 per case

Taxable

Taxable
Taxable

Exempt

MQ124030
Neb Mask Ped

Nebulizer mask Pediatric with 7' tube Exempt
8906SAL

Supplies

Medical supplies

Supplies:Ambu bag

Ambu Mark-3 Resusitator

Taxable

Supplies:Antiseptic
Supplies:Antiseptic:alcohol rubbing alcohol 70%

Exempt

Supplies:Antiseptic:alcohol prep pads med 2 ply

Exempt

prep
Supplies:Antiseptic:Hyd

l6oz Bottle Hyd Peroxide

Exempt

Peroxide
Supplies:Antiseptic:Iodine

10% 8oz bottle Povidone Iodine

Exempt

Supplies:Antiseptic:Iodine

200/box prep pads Iodine Prep Pads

Exempt

prep
Supplies:Bag 7x4x14

Bag 7x4x14 - 1000 12#

Taxable

Supplies:Bag Ecano-Zip

6 x 9 1000 Econa Zip Bag

Taxable

Supplies:Bandages
Supplies:Bandages:Band-aids 1"1 x 3 100 per box sheer Band-Aid
Supplies:Bandages:QuikStrip 1 x 3 100 /box Quik Strips

Exempt

Exempt

ban
Supplies:Bandages:Spot

by box Spot Bandages each

Exempt

Supplies:Bandages:Telfa 3x4" 3 x 4 Non Adherent 100 pkg

Exempt

Bandages

Supplies:BP Cuff

Baumanometer V-lok cuff each

Exempt

As test
kit
Supplies:BP Cuff Adl L

Adult Large Blood Pressure Cuff

Complete with inflation bag

Exempt

As test

kit
Supplies:Bulb

BP Cuff Bulb Baumometer

Exempt

As test
kit
Supplies:Charts

Taxable

Supplies:Charts:Eye Chart

Plastic each

Taxable

Supplies:Charts:Kinder Eye ch Eye Chart 10 ft each
Supplies:Cot Ball Ster

Taxable

100 units/ 10 each by case

Exempt

only
when
used as a
bandaging
material
Supplies:Cot Balls SM

small bag Kendall Med

See

previous
Supplies:Cotton Balls

2000 / bag cotton balls

See

Previous
Page 6

Supplies:Cotton Swab

6" 100/pkg 10 pkg / box

Taxable

Supplies:Electrodes

Electrodes by Box

Taxable

Supplies:Emesis basin

Lge Autoclv each

Taxable

Supplies:Face Shields

25 by box each

Taxable

Supplies:Gauze

Exempt

Supplies:Gauze:Non sterile
Supplies:Gauze:Non

Exempt
n/s 8 ply 200/pkg

Exempt

sterile:gauze 2x2
Supplies:Gauze:Non

Non sterile gauze sponges 4 x 4 8 ply Exempt

sterile:gauze 4x4

(if
used as
bandaging
material)

Supplies:Gauze:Sterile

Exempt

Supplies:Gauze:Sterile:gauze 412 ply 2/pkg 25 pkg/box Medline #
x4

Exempt

NON21-424

Supplies:Gloves
Supplies:Gloves:Exam latex

Taxable

Supplies:Gloves:Exam latex:gl Large/ non powdered/ non sterile each Taxable
lg lat np

box

Supplies:Gloves:Exam latex:gl 100/box Pharmaseal

Taxable

med lat
Supplies:Gloves:Exam latex:gl ultra light pd 100/box
med lat

Taxable

Supplies:Gtoves:Exam latex:gl 100/box textured medline

Taxable

med pf
Supplies:Gloves:Exam latex:gl ultra light pwd 100/bx

Taxable

sm latex
Supplies:Gloves:Exam sterile
Supplies:Gloves:Exam

medline 2/bag 100 bags/box

Taxable

powder free per box 10 p/cs

Taxable

sterile:gl med st
Supplies:Gloves:gl med Cyp

Supplies:Gloves:Lg np Medline latex gloves by box

Taxable

Supplies:Gloves:Surgical
Supplies:Gloves:Surgical:gl 8 2/bg Sensi-tch

Taxable

surg #8
Supplies:Goggles

Protective Goggles by box

Taxable

Supplies:Graph paper

EKG graph paper by box

Taxable

Supplies:Histofreezer

Mixed Bud Kit

Supplies:Huggies

Huggies Newborn

Supplies:IV bag

Empty Intraviva container 500ml 48/case Exempt

Taxable
Taxable

Supplies:IV Catheters
Supplies:IV Catheters:Abboca IV Catheter - Abbocath-T 22g x 1"
22x1

Exempt

50/box

Supplies:IV Catheters:Abboca IV Catheter Abbocath-T 24g x 3/4"
24g3/4

50/box

Supplies:IV Catheters:lnsyte IV catheter Shielded - Insyte l6gx
161.77

Exempt

Exempt

1.77" 50/box

Supplies:IV Catheters:lnsyte IV Catheter Shielded 22g x 1"

Exempt

22x1"
Supplies:IV Catheters:lnsyte IV Catheter Shielded 24g x 3/4" 50/box Exempt
24 3/4
Supplies:IV Catheters:lnsyte IV Catherter Shield 24 g x 1/2" Insyte Exempt
24x1/2

381312

Page 7

Supplies:IV Catheters:Jelco IV Catheter Jelco 22g x 1"

Exempt

22g
Supplies:IV Catheters:Jelco 24IV Catheter 24g x 3/4" 50/box

Exempt

x3/4
Supplies:IV Catheters:Site-lnjInjection Caps 322

Exempt

Hep
Supplies:IV Solu Sets
Supplies:IV Solu Sets:IV Admin10 drop/ml 72" Admin Set Non Vented Y Exempt
KAWA

site - 50's KAWIV-0

Supplies:IV Solu Sets:IV

MedStream MS704PG by Case

Exempt

tubing 103
Supplies:IV Solu Sets:IV

Valumetric IV Pump Solution Set case/24 Exempt

tubing 103:Flo
Supplies:IV Solu Sets:Sol Set 68" 60 drops/mL approx. Injection site Exempt
68"
Supplies:IV Solu Sets:Sol Set 97" 10 drops/mL 48/case 2 Y Sites

Exempt

97"
Supplies:IV Solutions
Supplies:IV Solutions:Dex

2.5% / .045 sod chl 24-500ml bags

Exempt

2.5%/Sal
Supplies:IV Solutions:Dextrose
Supplies:IV

96-100ml bags Dextrose 5%

Exempt

Solutions:Dextrose:Dex 100
Supplies:IV

12x150ml bottles Dextrose 5%

Exempt

Solutions:Dextrose:Dex 150
Supplies:IV

Dextrose 250ml x 36 by case 2B0062Q

Exempt

Solutions:Dextrose:Dex 250
Supplies:IV

5% 500ml Baxter 2B0063

Exempt

Solutions:Dextrose:Dex 500
Supplies:IV

50% Inj 50ml MDV each

Exempt

Solutions:Dextrose:Dex 50
Supplies:IV

5% Glass 12 x 250ml each

Exempt

Solutions:Dextrose:Dext 250
Supplies:IV Solutions:Saline
Supplies:IV

l2xl000mL Sodium Choride 0.9% sold each Exempt

Solutions:Saline:Sod Chor
Supplies:IV

36x150ml by case Sodium Choride 0.9%

Exempt

Solutions:Saline:SodCh 150
Supplies:IV

250ml Viaflex bags Baxter 2B1322Q

Exempt

Solutions:Saline:SodCh 250
Supplies:IV

12x250 glass

Exempt

Solutions:Saline:SodCh 250
Supplies:IV

Viaflex 24/case Sodim Choride inj 0.9% Exempt

Solutions:Saline:SodCh 500
Supplies:IV

500ml glass bottle Sodium Choride 0.9% Exempt

Solutions:Saline:SodCh 500
Supplies:IV Solutions:Water
Supplies:IV Solutions:

Sterile Water 250ml Glass 12's priced Exempt

Water:250ml glas

each

Supplies:IV Solutions:Water:StSterile water 250cc bags Mcgaw L8502

Exempt

Wat 250
Supplies:IV Solutions:Water:StSterile Water 500cc Bags Mcgaw L8501-01 Exempt
Wat 500
Supplies:IV Solutions:

Inj 192ml by bottle

Exempt

Water:St Water 1
Page 8

Supplies:IV

25 ea/10mL/flat

Exempt

Solutions:Water:Ster Water
Supplies:IV

Sterile Water 50cc each

Exempt

Solutions:Water:Sterile Wa
Supplies:KY Jelly 4oz

4oz tube J&J

Exempt

Supplies:Labels
Supplies:Labels:Label Allergy Red labels "Allergic" 100/roll
Supplies:Lancets

Safety flow 50/box

Taxable

Taxable

Supplies:MinorLac Tray

Minor Laceration tray w/instr

Exempt

Supplies:Nasal Oxygen

Nasal Ox Cannula by case

Exempt

Supplies:Nebulizer w/m

Nebulizer with mouth piece each

Exempt

Supplies:Needle/Blood
Supplies:Needle/Blood:Btrfly Vacutainer blood collection 21g 3/4"

Exempt

21g3/4
Supplies:Needle/Blood:Btrfly Vacutainer blood collection 23g x 3/4" Exempt
23g3/4
Supplies:Needle/Blood:Btrfly Vacutainer blood collection 25g 3/4"

Exempt

25g3/4
Supplies:Needle/Blood:Btrfly 21g x 3/4 Scalp Vein needles 50/box
Sc 21g

Exel

Supplies:Needle/Blood:Btrfly 23g x 3/4 Scalp vein needles 50/box
Sc 23g

Exempt

Exempt

Myco

Supplies:Needle/Blood:Btrfly 25g Scalp vein needle 50/ box Exel

Exempt

Sc 25g
Supplies:Needle/Blood:Bttrfly Abbott 21g x 3/4 Butterfly

Exempt

21 gAB
Supplies:Needle/Blood:Bttrfly Vacutainer 25g 60's

Exempt

25g
Supplies:Needle/lnfusi
Supplies:Needle/lnfusi:Bttrtl 23g (small vein) KAWD3K2-23G

Exempt

y 23g
Supplies:Needle/Inj
Supplies:Needle/Inj:25g x 1" 25g x 1" BD
Supplies:Needle/Inj:Ndl /Ter 25 g x 5/8 100 box Terumo

Exempt
Exempt

25g/
Supplies:Needle/Inj:Ndl/Ter 27.5g x 1/2" 100/box Terumo

Exempt

27.5g
Supplies:Needle/Inj:Ndl/Terl8 Needle inj l8ga x 1 Terumo 100/box

Exempt

ga/1
Supplies:Needle/Inj:Ndl/Ter2l Needle 21 ga x 1 Terumo 100/Box

Exempt

ga/1
Supplies:Needle/Inj:Ndl/Ter23 Needle inj 23ga x 1 Terumo 100/box

Exempt

ga/1
Supplies:Needle/Inj:Needle

Monoject 16 x 1" MJ200052

Exempt

l6gxl"
Supplies:Needle/Inj:Needle

Allegiance BF305145

Exempt

Supplies:Needle/Inj:Needle 25gAllegiance b5305127

Exempt

23gx1"

1.5
Supplies:Needle/Inj:Needle

Allegiance BF305125

Exempt

25gx1"
Supplies:Needle/Inj:Needles 16g x 1" 100/bx

Exempt

16g
Supplies:Needle/Inj:Needles 18 ga x 1" 100/box

Exempt

18g
Page 9

Supplies:Needle/Inj:Needles 20g x 1" box

Exempt

20g
Supplies:Needle/Inj:Needles 21 guage by box

Exempt

21g
Supplies:Needle/Inj:Needles 23g needles x 1" box

Exempt

23g
Supplies:Needle/Inj:Needsaf 25g safety glide by box BD 305901

Exempt

25x1
Supplies:Needle/Inj:Neesaf 23 Safety sheild inj 23 x 1 100/box

Exempt

x1
Supplies:One Touch str

Vial Strips VL\100 100/box

Exempt

Supplies:Oto/Orth Scop

Transformer with OtoScope and Opth.

Taxable

heads Welch-Allyn
Supplies:Paper items

Taxable

Supplies:Paper items:Dispos

Taxable

paper
Supplies:Paper items:Dispos 40 x 60 2 ply white Tidi
paper:Exam

Taxable

Supplies:Paper items:Dispos Disposable 50/case

Taxable

paper:Exam
Supplies:Paper items:Dispos 30" x 42" Blue 50/case

Taxable

paper:Exam
Supplies:Paper items:Dispos 21" smooth 12rolls/cs

Taxable

paper:Exam
Supplies:Paper items:Dispos Disposable 21" x 30"

Taxable

paper:Pillow
Supplies:Perc Hammer

Taylor Percussion Hammer

Supplies:Sphygmomanome

Taxable

Labstar #202 Henry Schein #B0625-71

Taxable

Supplies:Steth/Lit/blk

Littman Ltwt 2190

Taxable

Supplies:Steth/Li/Car

Littman Cardio 2127

Supplies:Steth/Rap/C

Steth Rap Various Colors Blue/Pink/Red Taxable

Supplies:Surgical Mask

Surgical Masks 50's by box

Taxable

Supplies:Suture Rmvl

Suture Removal 50's each

Taxable

Supplies:Sutures BIk

Ethicon 4.0 Silk 18"

Taxable

Exempt

Supplies:Syringes n/n
Supplies:Syringes n/n:3cc w/o 3cc syr MJ w/o lock Monoject 10 per
needl

Exempt

case sold each

Supplies:Syringes n/n:Syr .5ccCare Diabetic 29g 00820-0915-29 Syringe Exempt
Ins
Supplies:Syringes n/n:Syr

1/2 cc with needle each Syringe

Exempt

1/2cc
Supplies:Syringes n/n:Syr 12cc12cc syringe MJ512878 by box

Exempt

MJ
Supplies:Syringes n/n:Syr 1cc 1cc with detach ndl Syringe

Exempt

Supplies:Syringes n/n:Syr 1cc Tuberculinew/detachable needle 1cc 27g Exempt
27x1

by box Syringe

Supplies:Syringes n/n:Syr 1cc Care Diabetic 29g 00820-0910-29 Syringe Exempt
Ins
Supplies:Syringes n/n:Syr 1cc 100 per box Syringe icc Reg Luer Tip

Exempt

LuerT
Supplies:Syringes n/n:Syr 20ccw/o needle 20 cc 40/box Syringe

Exempt

Supplies:Syringes n/n:Syr 20ccMJ520657 by box Syringe

Exempt

MJ
Supplies:Syringes n/n:Syr 30 Syringe 30 cc /box

Exempt

cc
Page 10

Supplies:Syringes n/n:Syr 3cc Syr Ter 3cc 20g x 1" Terumo
20G/1

Exempt

Supplies:Syringes n/n:Syr 3cc 21g x 1" MJ 10pk each box 100 3cc
21g

Exempt

Syringe

Supplies:Syringes n/n:Syr 3ml 3ml w/ safety loc by box BD 309606

Exempt

Syringe
Supplies:Syringes n/n:Syr 5cc with luer lock 5ml by box Syringe

Exempt

Supplies:Syringes n/n:Syr 5ml w/o needle 5ml by box Syringe

Exempt

Supplies:Syringes n/n:syr 50 with catheter tip 60ml by box Syringe Exempt
ml cat
Supplies:Syringes n/n:Syr 60ccLuer lck tip 20/box 60cc Syringe

Exempt

LL
Supplies:Syringes n/n:Syr 6cc 20g x 1" Monoject MJ516135 6cc Syringe Exempt
20g

each box 50

Supplies:Tacky Mat, wh

18"x36" White by Case (120) Tacky Mat Taxable

Supplies:Tape
Supplies:Tape:Medline 1"

Paper Tape 1" Medline

Exempt

Supplies:Tape:Mic Tape 1/2" Micropore Tape 1/2" 1530 CT/24

Exempt

Supplies:Tape:Paper
Supplies:Tape:Paper:paper 1" Tape Paper Hypoallergenic 1" x 10 yds Exempt
Kend

12 rolls / box sold ea.

Supplies:Tape:Paper:paper 1/2"Tape Paper Hypoallergenic 1" x 10 yds Exempt
12/box
Supplies:Tape:Silk Tape 1"

cloth tape Kendall 1"x10 yds 12/bx

Supplies:Tape:Surgical tape

Exempt

Supplies:Tape:Surgical

Exempt

Durapore Surgical Tape 1/2" 24/box

Exempt

Durapore Surgical Tape 1/2" x 10 yds

Exempt

tape:Surg Tape
Supplies:Tape:Surgical
tape:SurgTape

24/box

Supplies:Tape:Surgical

Micropore 1/2" x 10 yds 24/box

Exempt

tape:SurgTape
Supplies:TB PPD

Tuberculine test each

Exempt

Supplies:Thermometers
Supplies:Thermometers:Probe Thermo Scan probe covers 200/box

Exempt

covers
Supplies:Thermometers:Tempa Tempa Dot 100/box

Exempt

Dot
Supplies:Tissue Forcep

Allis 7 1/2 5x6 ea

Taxable

Supplies:Tongue Depres

6" 500/bx Medline

Taxable

Supplies:Tourniquet st

Tour Straps 250's by pac

Taxable

Supplies:Tun Fork c-12

Tuning Fork C-128

Taxable

Supplies:Tun Fork c-64

c-64 each

Supplies:Vag Spec med

Vaginal Spec 25/ box

Taxable
Taxable

Supplies:Verruca Freez

Verruca Freeze Basic each

Taxable

Supplies:Wart Pinwheel

Wartenberg Pinwheel ea

Taxable

Vitamins
Vitamins:Ascorbic A/R

Ascorbic Acid Injection USP 500 mg/mL Exempt

without preservative
Vitamins:Ascorbic M/G

Ascorbic Acid 500 mg/mL without

Exempt

preservative McGuff Lab
Vitamins:B-12

Vitamin B-12 1000mcg inj 30mL

Vitamins:B-6

B-6 30 ml by vial

Vitamins:B Complex

B Complex 0547 30cc

Vitamins:Cernevit

Multivitamin 10 per box

Vitamins:Harvard

Exempt

Exempt
Exempt
Exempt
Exempt

Page 11

Vitamins:Harvard:Ascorbic Aci Ascorbic Acid 50mL 500mg/mL

Exempt

Vitamins:Harvard:Ascorbic AcidAscorbic Acid 500 mg/ml inj without

Exempt

preservatives
Vitamins:lnfed Iron

Infed Iron 50mg/mL 10x2mL Harvard

Exempt

202089 6 NDC00364

Vitamins:L-Taurine

L-Taurine 50mg/ml

Vitamins:Pyridoxine

Pyridoxine 100mg/ml Vial

Vitamins:Zinc

Zinc 1mg each

Exempt
Exempt
Exempt

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