Were a seller's Florida sales of cranial prosthetics, meaning wigs for buyers with alopecia or cancer-related hair loss, exempt without a prescription?

Plain-English summary

Florida sales tax applied to the seller's cranial prosthetics, meaning wigs. The buyers described had alopecia or cancer-related hair loss, but the Department found no specific exemption for the products.

Florida generally taxes retail sales of tangible personal property. Section 212.08(2)(a) exempts prosthetic and orthopedic appliances when dispensed under an authorized individual prescription, and listed medical items may also qualify under the Department's approved list.

The Department nevertheless concluded that these wigs did not meet the statutory and regulatory definition of prosthetic or orthopedic appliances. Because no specific exemption applied, the sales were taxable.

Common questions

Did the buyers' medical conditions make the wigs exempt? No. The ruling focused on whether the product fit a specific statutory exemption.

Would simply calling a wig a “cranial prosthetic” change the result? No. The Department concluded that the items did not meet the applicable definition.

Did the ruling grant an exemption without prescriptions? No. It held the described sales taxable.

Citations and references

• Fla. Stat. §§ 212.02(19), 212.05, and 212.08(2)
• Fla. Admin. Code r. 12A-1.021(1)
• Wanda Marine Corp. v. Department of Revenue, 305 So. 2d 65 (Fla. 1st DCA 1975)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 23A-005

Original ruling text

QUESTION: Are Taxpayer’s Florida sales of “cranial prosthetics,” (i.e., wigs) subject to Florida sales tax
without the purchaser providing a valid prescription at the time of purchase?
ANSWER: Yes. Taxpayer’s Florida sales of cranial prosthetics are subject to Florida sales tax.
March 14, 2023

Via Email:
Re:

Technical Assistance Advisement – 23A-005
(“Taxpayer”)
Sales and Use Tax – Prosthetic and Orthopedic Appliances
Section: 212.08, Florida Statutes - (“F.S.”)
Rule: 12A-1.021, Florida Administrative Code - (“F.A.C.”)
BP #:
FEI:

Dear Taxpayer:
This is in response to your electronic mail dated January 26, 2023, requesting this Department’s issuance
of a Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter 12-11
F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has been carefully
examined, and the Department finds it to be in compliance with the requisite criteria set forth in Chapter
12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the authority of
s. 213.22, F.S.
Requested Advisement
Are Taxpayer’s Florida sales of “cranial prosthetics,” (i.e., wigs) subject to Florida sales tax without the
purchaser providing a valid prescription at the time of purchase?
Facts
Taxpayer asserts that it sells “cranial prosthetics” to buyers in Florida who are diagnosed with either
alopecia or a form of cancer, both of which usually result in partial to complete permanent hair loss.
Taxpayer Position

Technical Assistance Advisement
March 14, 2023
Page 2

Taxpayer’s position is that “buyers are required to purchase cranial prosthetics after hair loss to alleviate
symptoms of their illnesses and to live normal lives. Due to the lifelong chronic nature of these conditions,
Taxpayer opines that its sales of cranial prosthetics should be exempt from Florida sales tax without the
requirement that a buyer provide a valid prescription at the time of purchase because many buyers do
not receive numerous prescriptions for their prosthetics, do not feel comfortable providing the
prescription during the purchase, or are inconvenienced by the process of obtaining a prescription.”
Law and Discussion
Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every person
is exercising a taxable privilege that engages in the business of selling tangible personal property1 in this
state. For exercising such a privilege, a tax is levied on each taxable transaction or incident. The tax is due
and payable at the rate of 6 percent, plus any applicable surtaxes imposed under s. 212.055, F.S., on the
total consideration received for each item or article of tangible personal property when sold at retail in
this state. Exemptions from tax are strictly construed against the claimant. Wanda Marine Corp. v. Dep't
of Revenue, 305 So. 2d 65, 69 (Fla. 1st DCA 1975).
Section 212.08(2)(a), F.S., provides that prosthetic and orthopedic appliances2 are specifically exempt
from tax when dispensed according to an individual prescription written by a prescriber authorized by
law. Additionally, prosthetic appliances or orthopedic appliances are exempt if specifically included on
the Nontaxable Medical Items and General Grocery List, form DR-46NT, as approved by the Department
of Business and Professional Regulation. See also Rule 12A-1.021(1), F.A.C.

All sales of tangible personal property (e.g., wigs) in Florida are taxable, unless a specific exemption
applies. There is no specific exemption for the sales of cranial prosthetics (i.e., wigs) in Florida. The cranial
prosthetics do not meet the definition of prosthetics and orthopedic appliances. Consequently, since no
specific exemption applies, Taxpayer’s sales of cranial prosthetics in Florida are subject to Florida sales
tax.
Conclusion
Taxpayer’s sales of “cranial prosthetics” (i.e., wigs) in Florida are subject to Florida sales tax.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under the
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.
Section 212.02(19), F.S., defines the term, “tangible personal property,” as “ personal property which may be seen,
weighed, measured, or touched or is in any manner perceptible to the senses.”
2
Prosthetic and orthopedic appliances” means “any apparatus, instrument, device, or equipment used to replace or
substitute for any missing part of the body, used to alleviate the malfunction of any part of the body, or used to assist
any disabled person in leading a normal life by facilitating such person’s mobility.” See s. 212.08(2)(b)1, F.S., and
Rule 12A-1.021(1)(a), F.A.C.
1

Technical Assistance Advisement
March 14, 2023
Page 3

You are further advised that this response, your request and related backup documents are public records
under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S.
Confidential information must be deleted before public disclosure. In an effort to protect confidentiality,
we request you provide the undersigned with an edited copy of your request for TAA, the backup material
and this response, deleting names, addresses and any other details which might lead to identification of
the Taxpayer. Your response should be received by the Department within ten (10) days of the date of
this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may contact
me directly at (850)717-6363.
Sincerely,

Leigh L. Ceci
Leigh L. Ceci, MAcc
Tax Law Specialist
Technical Assistance & Dispute Resolution
(850)717-6363

Record ID: 7000914023

Technical Assistance Advisement
March 14, 2023
Page 4

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