When did the vessel medical-products distributor have to collect Florida sales tax on its products and services?

View original ruling (PDF)

Plain-English summary

The distributor had physical nexus with Florida. Therefore, when it sold taxable tangible products or taxable services to a customer while the customer's vessel was dockside or in Florida waters, the transaction was subject to Florida sales tax and applicable surtax.

The Department then analyzed several narrower rules. Medical products dispensed by prescription, listed on Form DR-46NT, or labeled as prescription-only and intended for one patient could qualify for exemption; the public ruling's specific product names are heavily redacted. The Department also stated that some redacted products lacked a specific exemption on the limited information provided.

For a redacted service that appeared to be delivered electronically, the Department said the electronic delivery was not taxable. Repairs to tangible personal property in Florida were generally taxable, with the ruling noting a $60,000 tax cap for each boat repair and a possible partial exemption for qualifying merchant vessels when the purchaser supplied the required affidavit.

What this means for you

A vessel's location at the time of sale mattered. Offshore or maritime customers did not automatically remove a transaction from Florida tax when the vessel was dockside or within Florida waters.

Product exemptions still required item-level support. The ruling points to prescriptions, product labels, Form DR-46NT, direct-pay permits, resale certificates, and merchant-vessel affidavits as distinct forms of support for different transactions.

Common questions

Did the distributor have Florida nexus? Yes. The Department concluded that the facts established physical nexus.

Were all sales to vessels exempt? No. Taxable products or services sold while a vessel was dockside or in Florida waters were taxable unless a specific exemption or collection procedure applied.

Were medical products automatically exempt? No. The ruling applied specific prescription, label, and Form DR-46NT rules, and the public version redacts many item names.

What did the ruling say about boat repairs? Repairs in Florida were generally taxable; tax on each boat repair could not exceed $60,000, and qualifying interstate or foreign-commerce vessels could receive the stated partial exemption with an affidavit.

Could a customer use a direct-pay permit or resale certificate? Yes, if valid and applicable under the procedures discussed in the ruling.

Citations and references

• Fla. Stat. §§ 212.05, 212.0596, 212.06, and 212.18.
• Fla. Stat. § 212.08(2)(a), (7)(v), and (8)(a).
• Fla. Stat. § 212.183.
• Fla. Admin. Code rr. 12A-1.020, 12A-1.039, 12A-1.062, 12A-1.0641, and 12A-1.0911.
• Form DR-46NT, as reproduced and discussed in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 23A-021

Original ruling text

Florida Department of Revenue Jim Zingale
Technical Assistance and Dispute Resolution Executive Director

EPARTMENT OF REVENUE

FLORIDA

5050 West Tennessee Street, Tallahassee, FL 32399 floridarevenue.com

Question: Are any of the Products or services sold by Taxpayer subject to Florida sales and use tax?

Answer: If taxable items of tangible personal property or services are sold by Taxpayer to a customer
while the customer’s vessel is dockside or in Florida waters, such transactions would be subject to
Florida sales tax.

December 01, 2023

Via era: rr

Re: Technical Assistance Advisement — TAA #: 23A-021
Florida Sales and Use Tax — Nexus and Medical Products
(72022)
Pi:

Sections: 212.02, 212.05, 212.0596, 212.06, 212.07, 212.08, 212.18, and 212.183, Florida
Statutes (“F.S.”)

Rules: 12A-1.011, 12A-1.020, 12A-1.039, 12A-1.062, 12A-1.0641, and 12A-1.0911, Florida
Administrative Code (“F.A.C.”)

This letter is in response to your letter dated NN, 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 any of the Products or services sold by Taxpayer subject to Florida sales and use tax?
Facts

Taxpayer is a x company registered as a Florida dealer. From its gj

the US.) ond EE worldwide, Taxpayer

Technical Assistance Advisement
December 01, 2023
Page 2

distributes: 1) (J
2) eS ; °)
: 2.¢ )
TE |

RE (collectively the “Products”), solely to x and x engaged

All pharmaceutical sales are monitored by various federal and state regulatory agencies. Taxpayer is
registered with each appropriate federal and state agency and maintains all records required by such
oversight agencies, including an expiration date registry to ensure that the pharmaceuticals “on the
shelves” in its various customer ships are good, current, and have not expired. Taxpayer employs
pharmacists on its staff so as to be able to purchase and resell pharmaceutical products.

In addition to the sale of Products, Taxpayer provides comprehensive qn
ES 2°: NS (hc | ") to its customers

in SRM «waters to ensure that each customer’s vessel is in full compliance with all Jy,

a 2° ews and regulations governing the minimum mandatory amount
of medical supplies required on board. Because medical facilities and equipment are complex and
precise, Taxpayer also provides iE! services to its customers
in i waters (x ”). Viost recently, Taxpayer has added aaa
and i ‘Ti ) to its menu of offerings so that Taxpayer’s

customer vessels can obtain critical guidance from qualified medical professionals by way of
. This is especially critical for those customers engaged in

the merchant marine industry who may not have qq .

Taxpayer distributes all of its Products and services solely to the ,

PS
either to i Or to I. Taxpayer does not sell Products to the general public,
has no retail stores, and engages in no mail-order sales, Amazon-type sales, or web sales. Taxpayer's
customers are exclusively i 270 SN engaged in the xy I
business. By far, Taxpayer’s largest group of customers consist of the
(CS, ct.) whose i contain medical

facilities that are often equivalent to a a, including a xy, and
ready to handle any medical emergency that may arise i. Taxpayer

provides Products and services to the industry so that the a can
maintain their medical facilities to the highest standards and meet all local and aay
certification requirements. Although a much smaller portion of the business, Taxpayer also provides

Products and services to various Po to enable customer P|

GE vessels to remain in full compliance with all gj and a regulations governing the
operation and certification of [MI vessels and for use by the crew in the event of an

accident or illness onboard.

Taxpayer purchases Products from J! 27; i (aaa
BE) 20d directly from x. «Taxpayer maintains an inventory of
Products for resale in each of its Jj U.S. locations and a MM ocations. Taxpayer has

a tc ss Services based on a perceived market need.

Technical Assistance Advisement
December 01, 2023
Page 3

Re 22 performed by Taxpayer’s employees or subcontractors as needed. All
Ee 22 provided by physicians and other medical providers located amg.

Law & 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
property? at retail 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.

It is well-settled law exemptions are strictly construed against the taxpayer, causing the burden of
proof for the exemption to be on the taxpayer. See State ex rel. Szabo Food Servs., Inc. of N.C. v.
Dickinson, 286 So. 2d 529, 530-32 (Fla. 1973); Green v. City of Pensacola, 126 So. 2d 566, 569 (Fla.
1961); State v. Thompson, 101 So. 2d 381, 386 (Fla. 1958). Any doubt as to an exemption is resolved
favorably towards the State. See Szabo Food Servs., 286 So. 2d at 531; United States Gypsum Co. v.
Green, 110 So. 2d 409, 413 (Fla. 1959).

Nexus

Physical presence of a dealer in a State is sufficient to establish physical nexus with the State for the
purposes of the Commerce Clause of the United States Constitution. See Quill Corporation v. North
Dakota, 112 S.Ct. 91 (1992); South Dakota v. Wayfair, Inc., 138 S.Ct 2080 (2018). A physical presence
is considered as the following: having employees, agents, or representatives that sell or take orders,
solicit orders, deliver merchandise, accept payments, service merchandise, or represent an entity in
Florida through some other activity; owning or leasing any tangible personal property or real property
in Florida; or maintaining any office, warehouse, or retail establishment that is physically located in
Florida.

Section 212.18(3)(a), F.S., provides that all persons must be registered dealers before engaging in
business in Florida.

Section 212.06(1)(a), F.S., provides that sales tax is collectible from all dealers. Section 212.06(2)(c),
F.S., defines as a “dealer” every person who sells at retail or who offers for sale at retail, or who has
in his or her possession for sale at retail; or for use, consumption, or distribution; or for storage to be
used or consumed in this state, tangible personal property, including a retailer who transacts a
substantial number of remote sales. Section 212.06(2)(f), F.S., defines as a “dealer” any person who
maintains or has within this state, directly or by a subsidiary, an office, distributing house, salesroom,
or house, warehouse, or other place of business.

? 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 way perceptible to the senses.

3 Section 212.02(8), F.S., defines the term, “in this state,” as “within the state boundaries of Florida as defined in s.
1, Art. 11 of the State Constitution and includes all territory within these limits owned by or ceded to the United
States.”

Technical Assistance Advisement
December 01, 2023
Page 4

Beginning July 1, 2021, persons not located in Florida who make a substantial number of remote sales
for delivery in Florida are required to register with the Department and collect and remit tax. A
“substantial number of remote sales” is any number of taxable remote sales in the previous calendar
year in which the sum of the total sales exceeds $100,000 (See s. 212.0596(1)(b), F.S.). A “remote
sale” is the retail sale of tangible personal property ordered by mail, telephone, the internet, or other
communication, from a person who receives the order outside Florida and causes the property to be
transported into Florida (See s. 212.0596(1)(a), F.S.).

It appears from the facts provided that Taxpayer has established physical nexus in Florida. Therefore,
if taxable items of tangible personal property or services are sold while a vessel is dockside or in
Florida waters, such transactions would be subject to Florida sales tax. Please refer to the sections

below regarding whether specific iy sold by Taxpayer “in this state” are subject
to Florida sales tax plus any applicable surtaxes.

Medical Products

Section 212.08(2)(a), F.S., provides that any medical products and supplies or medicine dispensed to
human beings according to individual prescriptions or prescriptions written by prescribers authorized
to prescribe medicinal drugs are specifically exempt from Florida sales tax. Furthermore, if medical
products and supplies are not specifically identified by the statute, certain medical products and
supplies are exempt if included on the Nontaxable Medical Items and General Grocery List, Form DR-
46NT, as approved by the Department of Business and Professional Regulation. Form DR-46NT under
the category, “General Groceries,” list “Dietary Supplements,” under the category, “Common
Household Remedies,” list “Pain relievers, oral or topical,” “First aid kits,” and “Antacids,” under the
category, “Chemical Compounds and Test Kits,” list “Thermometers, for human use.”

Rule 12A-1.011(2)(a)12., F.A.C., provides that “dietary supplements (including herbal supplements)
are exempt from Florida sales tax.”

According to the Dietary Supplement Health and Education Act (DSHEA) of 1994, a “dietary
supplement” is a product taken by mouth that contains a dietary ingredient intended to supplement
the diet. The “dietary ingredient” in these products may include: vitamins, minerals, herbs or other
botanicals, amino acids, and substances such as enzymes, organ tissues, glandulars, and metabolites.
Dietary supplements can be found in many forms, including tablets, capsules, soft gels, liquids, and
powders. DSHEA places dietary supplements in a special category under the general umbrella of
“foods” and requires that every supplement be labeled a dietary supplement.

Rule 12A-1.020(4), F.A.C., provides that “compressed medical gases and medical oxygen in
compliance with the provisions of Rule 61N-1.007, F.A.C., are exempt.”

Rule 12A-1.020(5)(a)2., F.A.C., provides that disinfectants used for sterilization purposes are subject
to Florida sales tax.

Technical Assistance Advisement
December 01, 2023
Page 5

Rule 12A-1.020(6)(d)4., F.A.C., provides that “no exemption certificate or Annual Resale Certificate is
required to make purchases of medical products, supplies, or devices exempt from tax when the item
is listed on Form DR-46NT or the label of the medical product, supply, or device indicates that it must
be dispensed under federal or state law by the prescription or order of a licensed practitioner and
that it is intended for use on a single patient.”

Based on the above provisions from the Florida Statutes and Florida Administrative Code, the
following Products Taxpayer sells in Florida would be specifically exempt: all a,

DTC COhLLLTCO ST
ee 2°: . Based on the limited information provided, there
appears to be no specific exemption for Florida sales of water a anc x. |

have enclosed a copy of Form 46-NT for your reference.

Information Services

In Florida, the sale of tangible personal property is subject to sales tax, unless a specific exemption
applies. See s. 212.05, F.S. Sales tax is due on the “sales price.” (See s. 212.02(16), F.S.). By definition,
the “sales price” includes services that are part of the sale of tangible personal property. However,
professional services are exempted from sales and use tax, except for information services. (See s.
212.08(7)(v), F.S.) Information services are defined as “... services of collecting, compiling or analyzing
information of any kind or nature, or furnishing reports thereof to other persons....” (See Rule 12A-
1.062(3)(a) and (5), F.A.C.).

Florida courts have held that electronic images of information displayed on a screen are not "tangible
personal property," as defined ins. 212.02(19), F.S. See Department of Revenue v. Quotron Systems,
Inc., 615 So.2d 774 (Fla. 3rd DCA 1993); Henley Holdings Inc. v. Department of Revenue, No. 89-4381
(Fla. 2d Cir.Ct. July 22, 1991), affd. 599 So.2d 1282 (Fla. ist DCA 1992). The Department has
determined that such sales, without any other evidence of the transfer of something tangible, are
not sales of tangible personal property for purposes of ss. 212.02(19), and 212.05, F.S. Sales of digital
transmissions instead constitute services not subject to tax, pursuant to Chapter 212, F.S.

lf Taxpayer's ‘x are in the nature of “information services” as

discussed above, Florida sales of such information services would be subject to Florida sales tax and

any applicable surtaxes. If the x are delivered to Taxpayer’s
customers ) (as it appears the x are), such sales of yy
BE «ould not be subject to tax.

Repairs

Repairs to tangible personal property in Florida are subject to Florida sales tax, unless a specific
exemption applies. The repair of a J in Florida is generally subject to tax at the rate of 6%

Technical Assistance Advisement
December 01, 2023
Page 6

state sales tax and any applicable surtaxes. However, on each repair of a boat in Florida, the tax on
the repair may not exceed $60,000. See s. 212.05(5), F.S.

As for merchant ships, s. 212.08(8)(a), F.S. and Rule 12A-1.0641, F.A.C., provide a partial exemption
for the sale or use of vessels and parts thereof used to transport persons or property in interstate or
foreign commerce, including commercial fishing vessels. The partial exemption is only allowed when
the purchaser signs an affidavit that the item or items to be partially exempted are for the exclusive
use designated.

Direct Pay Authority

Section 212.183, F.S., and Rule 12A-1.0911(2), F.A.C., provide that the Department will authorize
dealers to assume the obligation of self-accruing and remitting tax directly to the Department for
certain purposes.

If Taxpayer makes Florida sales to customers that have been issued Sales and Use Tax Direct Pay
Permits pursuant to s. 212.183, F.S., such Sales and Use Tax Direct Pay Permits allow those customers
to remit the applicable sales tax due on taxable purchases directly to the Department. The implication
of using a direct pay permit is that the holder of the permit acknowledges the responsibility and
obligations of remitting the sales tax due on all taxable purchases.

Sales for Resale

Section 212.07(1)(b), F.S., and Rule 12A-1.039(1)(b), F.A.C., provide that a resale must be in strict
compliance with s. 212.18, F.S., and the rules and regulations, and any dealer who makes a sale for
resale that is not in strict compliance with s. 212.18, F.S., and the rules and regulations is liable for
and must pay the tax. A sale for resale is exempt from Florida sales tax when Taxpayer accepts in
good faith a valid Florida Annual Resale Certificate from the purchaser at the time of sale.

Conclusion

If taxable items of tangible personal property or services are sold by Taxpayer to a customer while
the customer’s vessel is dockside or in Florida waters, such transactions would be 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 and 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
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., and are subject to disclosure to the public under the conditions of s.

Technical Assistance Advisement
December 01, 2023
Page 7

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,
logish Is. Ceci
Leigh L. Ceci, MAcc

Tax Law Specialist
Technical Assistance & Dispute Resolution

Record ID: 7001023491

Technical Assistance Advisement
December 01, 2023
Page 8
TADR Satisfaction Survey

The Florida Department of Revenue invites you to complete the online TADR Satisfaction Survey to
help us identify ways to improve our service to taxpayers. The survey is an opportunity to provide
feedback on your recent experience with the Department’s office of Technical Assistance and
Dispute Resolution (TADR). To access the survey, place the following address in your browser’s
access bar:

https://tadr.questionpro.com

When you open the survey, you’ll be asked to enter the following information. This information will
enable you to complete and submit the survey.

Notification number: 7001023491
Respondent code: 44

Tax type: Sales and Use Tax
Correspondence type: Technical Assistance

If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].

Thank you.

FLORIDA

Chemical Compounds and Test Kits

I Nontaxable Medical Items and General Grocery List

Common Household Remedies

Chemical compounds and test kits used
for the diagnosis or treatment of disease,
illness, or injury, dispensed according to
an individual prescription or prescriptions
written by a licensed practitioner
authorized by Florida law to prescribe
medicinal drugs are EXEMPT. In addition,
the following chemical compounds and
test kits (including replacement parts) for
HUMAN USE are EXEMPT, with or without
a prescription.

Allergy test kits that use human blood to
test for the most common allergens

Anemia meters and test kits

Antibodies to Hepatitis C test kits

Bilirubin test kits (blood or urine)

Blood analyzers, blood collection tubes,
lancets, capillaries, test strips, tubes
containing chemical compounds,
and test kits to test human blood for
levels of albumin, cholesterol, HDL,
LDL, triglycerides, glucose, ketones,
or other detectors of illness, disease,
or injury

Blood sugar (glucose) test kits, reagent
strips, test tapes, and other test kit
refills

Blood pressure monitors, kits, and parts

Breast self-exam kits

Fecal occult blood tests (colorectal
tests)

Hemoglobin test kits

Human Immunodeficiency Virus (HIV)
test kits and systems

Influenza AB test kits

Middle ear monitors

Prostate Specific Antigen (PSA) test kits

Prothrombin (clotting factor) test kits

Thermometers, for human use

Thyroid Stimulating Hormone (TSH)
test kits

Urinalysis test kits, reagent strips,
tablets, and test tapes to test levels,
such as albumin, blood, glucose,
leukocytes, nitrite, pH, or protein
levels, in human urine as detectors
of illness, disease, or injury

Urinary tract infection test kits

Vaginal acidity (pH) test kits

Chemical compounds and test kits used
for the diagnosis or treatment of animals’
disease, illness, or injury are TAXABLE.

Tax is not imposed on any common
household remedy dispensed according to
an individual prescription or prescriptions
written by a licensed practitioner
authorized by Florida law to prescribe
medicinal drugs. In addition, the following
common household remedies are
specifically EXEMPT with or without a
prescription.

Adhesive tape

Alcohol, alcohol wipes, and alcohol
swabs containing ethyl or isopropyl
alcohol

Allergy relief products

Ammonia inhalants/smelling salts

Analgesics (pain relievers)

Antacids

Antifungal treatment drugs

Antiseptics

Asthma preparations

Astringents, except cosmetic

Band-aids

Bandages and bandaging materials

Boric acid ointments

Bronchial inhalation solutions

Bronchial inhalers

Burn ointments and lotions, including
sunburn ointments generally sold for
use in treatment of sunburn

Calamine lotion

Camphor

Castor oil

Cod liver oil

Cold capsules and remedies

Cold sore and canker remedies

Cough and cold items, such as cough
drops and cough syrups

Denture adhesive products

Diarrhea aids and remedies

Digestive aids

Disinfectants, for use on humans

Diuretics

Earache products and ear wax removal
products

Enema preparations

Epsom salts

External analgesic patch, plaster, and
poultice

Eye bandage, patch, and occlusor

Eye drops, lotions, ointments and
washes, contact lens lubricating and
rewetting solutions (Contact lens
cleaning solutions and disinfectants
are TAXABLE.)

First aid kits

DR-46NT

R. 07/23

Rule 12AER23-6, F.A.C.
Effective 07/23

Page 1 of 3

Common Household Remedies -
continued

Foot products (bunion pads, medicated
callus pads and removers, corn
pads or plasters, ingrown toenail
preparations, and athlete’s foot
treatments)

Gargles, intended for medical use

Gauze

Glucose for treatment or diagnosis of
diabetes

Glycerin products, intended for medical
use

Hay fever aid products

Headache relief aid products

Hot or cold disposable packs for
medical purposes

Hydrogen peroxide

Insect bite and sting preparations

Insulin

Ipecac

Itch and rash relievers, including
feminine anti-itch creams

Laxatives and cathartics

Lice treatments (pediculicides),
including shampoos, combs, and
sprays

Liniments

Lip balms, ices, and salves

Lotions, medicated

Menstrual cramp relievers

Mercurochrome

Milk of Magnesia

Mineral oil

Minoxidil for hair regrowth

Motion sickness remedies

Nasal drops and sprays

Nicotine replacement therapies,
including nicotine patches, gums,
and lozenges

Ointments, medicated

Pain relievers, oral or topical

Petroleum jelly and gauze

Poison ivy and oak relief preparations

Rectal preparations (hemorrhoid and
rash)

Sinus relievers

Sitz bath solutions

Skin medications

Sleep aids (inducers)

Styptic pencils

Suppositories, except contraceptives

Teething lotions and powders

Throat lozenges

Toothache relievers

Wart removers

Witch hazel

Worming treatments (anthelmintics), for
human use

Cosmetics and Toilet Articles

Cosmetics and toilet articles ARE
TAXABLE, even when the cosmetic

or toilet article contains medicinal
ingredients. Examples of cosmetics
are cold cream, suntan lotion, makeup,
body lotion, soap, hair spray, shaving
products, cologne, perfume, shampoo,
and deodorant. Cosmetics and toilet
articles are EXEMPT only when
dispensed according to an individual
prescription or prescriptions written by
a licensed practitioner authorized by
Florida law to prescribe medicinal drugs.

Oral Hygiene Products

The following oral hygiene products are
exempt from sales tax:
Electric and manual toothbrushes
Toothpaste
Dental floss and dental picks
Oral irrigators
Mouthwash

Prosthetic Appliances or
Orthopedic Appliances

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.

In addition, the following prosthetic and
orthopedic appliances are specifically
EXEMPT under Florida law 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)

Prosthetic Appliances or
Orthopedic Appliances -
continued

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

Wheelchairs, including powered
models, their parts, and repairs

Other Exempt Medical Items

Hypodermic needles and syringes
Lithotripters

Marijuana and marijuana delivery
devices when sold for medicinal use

to a qualified patient by a medical
marijuana treatment center, except

that delivery devices intended for the
medical use of marijuana by smoking
need not be dispensed from a medical
marijuana treatment center in order to
qualify as marijuana delivery devices. A
qualified patient is a resident of Florida
that has been added to the medical
marijuana use registry by a qualified
physician and has presented a qualified
patient identification card to the medical
marijuana treatment center.

Medical products and supplies used

in the cure, mitigation, alleviation,
prevention, or treatment of injury,
disease, or incapacity that are
temporarily or permanently incorporated
into a patient or client or an animal by

a licensed practitioner or a licensed
veterinarian are EXEMPT. Examples are
dental bridges and crowns.

Medical products, supplies, or devices

are EXEMPT when they are:

1. dispensed under federal or state law
   only by the prescription or order of a
   licensed practitioner, e.g., “Rx only” or
   “CAUTION: Federal law restricts this
   device to sale by or on the order of a
   [designation of a licensed health care
   practitioner authorized to use or order
   the use of the device]’; and

2. intended for use on a single patient
   and are not intended to be reusable.

Some examples of items that would
meet these requirements are:
Artificial arteries, heart valves, and
larynxes

DR-46NT
R. 07/23
Page 2 of 3

Other Exempt Medical Items -
continued

Bone cement, nails, pins, plates,
screws, and wax

Catheters

Eyelid load prosthesis

Pacemakers

Unless listed as a specifically tax-exempt
item, sales of medical equipment to
physicians, dentists, hospitals, clinics,
and like establishments are TAXABLE,
even though the equipment may be used
in connection with medical treatment.

Optical Goods

Prescription eyeglasses, lenses, and
contact lenses, including items that
become a part thereof, are EXEMPT.
Standard or stock eyeglasses and other
parts sold without a prescription are
TAXABLE.

Products to Absorb Menstrual
Flow

Products used to absorb menstrual flow
are EXEMPT from Tax. Some examples
of items that would be EXEMPT are:

Menstrual cups

Panty liners

Sanitary napkins

Tampons

Diapers and Incontinence
Products for Human Use

Diapers (all ages)
Incontinence undergarments
Incontinence pads
Incontinence liners

Items for Independent Living

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.

General Groceries

The following general classifications

of grocery products are EXEMPT from
tax. However, food products prepared
and sold for immediate consumption
(except food products prepared off the
seller’s premises and sold in the original
container or sliced into smaller portions),
sold as part of a prepared meal (whether
hot or cold), or sold for immediate
consumption within a place where the
entrance is subject to an admission
charge are TAXABLE. Sandwiches sold
ready for immediate consumption are
TAXABLE.

General Groceries - continued

General Groceries - continued

Baked goods and baking mixes

Baking and cooking items advertised
and normally sold for use in
cooking or baking, such as
chocolate morsels, flavored
frostings, glazed or candied fruits,
marshmallows, powdered sugar, or
food items intended for decorating
baked goods

Bread or flour products

Breakfast bars, cereal bars, granola
bars, and other nutritional food
bars, including those that are
candy-coated or chocolate-coated

Butter

Canned foods

Cereal and cereal products

Cheese and cheese products

Cocoa

Coffee and coffee substitutes

Condiments and relishes, including
seasoning sauces and spreads,
such as mayonnaise, ketchup, or
mustard

Cookies, including chocolate-coated
or cream-filled

Crackers

Dairy products

Dairy substitutes

Dietary substitutes (including herbal
supplements)

Drinking water, including water
enhanced by the addition of
minerals (except when carbonation
or flavorings have been added
to the water in the manufacturing
process)

Eggs and egg products

Fish, shellfish, and other fish products

Food coloring

Food supplements

Frozen foods

Fruit (including fruit sliced, chunked,
or otherwise cut by the retailer)

Fruit snacks, fruit roll-ups, and dried
fruit, including those sweetened
with sugar or other sweeteners

Gelatins, puddings, and fillings,
including flavored gelatin desserts,
puddings, custards, parfaits, pie
fillings, and gelatin base salads

Grain products and pastas, including
macaroni and noodle products,
rice and rice dishes

Honey

Ice cream, frozen yogurt, sherbet, and
similar frozen dairy or nondairy
products sold in units larger
than one pint (Ice cream, frozen
yogurt, and similar frozen dairy or
nondairy products in cones, small
cups, or pints, and popsicles,

frozen fruit bars, or other novelty
items, whether sold
separately or in multiple units are
TAXABLE.)

Jams, jellies, and preserves

Margarine

Marshmallows

Meal replacement powders and
drinks, including liquid food
supplements

Meat and meat products

Meat substitutes

Milk and milk products, including
products intended to be mixed with
milk

Natural fruit juices containing
100 percent fruit juices (Fruit
drinks labeled ades, beverages,
cocktails, drink or fruit or vegetable
flavor, flavored, or flavorings are
TAXABLE.)

Peanut butter

Poultry and poultry products

Salad dressings and dressing mixes

Salt, salt tablets, pepper, spices,
seeds, herbs, seasonings, blends,
extracts, and flavorings, whether
natural or artificial

Sandwich spreads

Sauces and gravies

Seafood and seafood products

Snack foods, including chips, corn
chips, potato chips, cheese puffs
and curls, cereal bars, cracker
jacks, granola bars, nuts and
edible seeds, pork rinds, and
pretzels, including those that are
chocolate-coated, honey-coated,
or candy-coated (Candy and like
items regarded and advertised as
candy, as indicated on the label,
are TAXABLE.)

Spreads, except those cooked or
prepared on the seller’s premises

Sugar, sugar products, and
substitutes

Tea (including herbal tea), unless sold
in liquid form

Vegetables and vegetable products,
including natural vegetable
products that include natural
vegetable juices

Vegetable juices, natural (except
those labeled as ades, beverages,
cocktails, drink, or fruit or
vegetable flavor, flavored, or
flavorings)

Vegetable oils, lard, olive oil,
shortenings, and oleomargarine
Vegetable salads, fresh (except those

sold cooked with eating utensils)
Vitamins and minerals

DR-46NT
R. 07/23
Page 3 of 3

Bakeries, Pastry Shops, or Similar
Establishments

Bakery products sold by bakeries, pastry
shops, or similar establishments that do
not have eating facilities are EXEMPT.

Bakery products sold by bakeries, pastry
shops, or similar establishments that
have eating facilities are TAXABLE,
except when sold for consumption

off premises. Bakery products sold

in quantities of five (5) or fewer are
presumed to be TAXABLE. Bakery
products, regardless of the quantity, that
are not packaged with an intention by
the customer to consume the products
off the premises are also presumed to be
TAXABLE.

Exempt Infant Supplies

Baby food

Baby formulas, liquid or powder

Baby teething lotion

Baby teething powder

Oral electrolyte solutions for infants
and children

Exempt Miscellaneous Items

Bibles, hymn books, and prayer
books

Flags, United States or official state
flag of Florida

Seeds and Fertilizers

Fertilizers, including peat, topsoil, and
manure? 2n¢2

Seeds, including field, garden, and
flower (no exemption certificate
required)

Fungicides! 2"42

Herbicides’ 2°42

Insecticides? 242

Pesticides! 242

Seedlings, cuttings, plants, and fruit
or nut trees used to produce food
for humans?

Weed killers 2°42

' Exempt if used for application on
or in cultivation of crops, groves,
and home vegetable gardens or by
commercial nurserymen.

? The purchaser must furnish the
seller a certificate stating that the
item is used exclusively for exempt
purposes.