Is a patient's purchase of a durable medical device exempt from Florida sales tax when the patient obtains a prescription before buying it?

Plain-English summary

The patient's purchase of the durable medical device was exempt because a licensed practitioner would issue a valid individual prescription before the patient bought it. Florida's rule exempts a medical product dispensed to a patient under an individual prescription when the prescription predates the purchase.

The product name and detailed labeling were redacted, but the request described durable medical equipment used to treat sinus congestion and infections. The TAA's answer turned on the patient-specific prescription and its timing, not merely on calling the item durable medical equipment.

What this means for you

Patients

Obtain the prescription before purchasing the device and retain both the prescription date and purchase documentation.

Medical-device sellers

Verify that the prescription is valid, issued by an authorized licensed practitioner, identifies the patient, and predates the sale before treating the transaction as exempt.

Accountants and tax professionals

Do not generalize the ruling to all durable medical equipment. Product purpose, prescription, patient identity, and transaction timing remain material.

Common questions

Q: Was the device purchase exempt?
A: Yes, under the described facts because the patient had a valid prescription issued before purchase.

Q: Would a prescription obtained after purchase support this TAA's result? A: No such result was given. The Department expressly relied on the prescription date preceding the purchase date.

Q: Is every durable medical-equipment purchase exempt?
A: This TAA does not say that. It addressed one redacted medical product purchased by the prescribed patient under the stated timing facts.

Citations and references

• Fla. Stat. § 212.02(19)
• Fla. Stat. §§ 212.05, 212.055, and 212.08(2)(a)
• Fla. Admin. Code r. 12A-1.020(6)(a) and (e)
• Fla. Stat. § 213.22; Fla. Admin. Code ch. 12-11
• Wanda Marine Corp. v. Department of Revenue, 305 So. 2d 65, 69 (Fla. 1st DCA 1975)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 26A-007B

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

Jim Zingale
Executive Director

5050 West Tennessee Street Tallahassee FL 32399

floridarevenue.com

QUESTION: Is Taxpayer’s purchase of
(“Product”) exempt from Florida Sales
and Use Tax when Product is purchased with a valid prescription issued/dated to Taxpayer prior to the date Product is purchased by Taxpayer? ANSWER: Yes, Taxpayer’s purchase of Product is exempt from Florida Sales and Use Tax when Product is purchased with a valid prescription issued/dated to Taxpayer prior to the date Product is purchased by Taxpayer. March 25, 2026

Via email:
Re:

Dear

Technical Assistance Advisement – TAA #: 26A-007 (B)
(“Taxpayer”)
)
Sales and Use Tax – Medical Product (
Sections 212.02, 212.05, and 212.08(2), Florida Statutes - (“F.S.”) Rule 12A-1.020, Florida Administrative Code - (“F.A.C.”) BP #:
:

This is in response to your letter
, 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 Is Taxpayer’s purchase of Product exempt from Florida Sales and Use Tax when Product is purchased with a valid prescription issued/dated to Taxpayer prior to the date Product is purchased by Taxpayer?

Technical Assistance Advisement
March 25, 2026
Page 2

Facts
Taxpayer intends on purchasing Product,
, which is used for the
treatment of a medical condition, specifically sinus congestion and infections. Product is a durable medical equipment item and not a consumable or simple over-the-counter remedy. Before making the purchase of Product, Taxpayer will obtain a written prescription from a licensed medical practitioner authorizing the use of this specific device for her medical treatment. Taxpayer asserts Product’s labeling is as follows:

Taxpayer furthermore provided the following website for information regarding Product:
.
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 certain medical products and supplies2 are specifically exempt from tax when dispensed according to an individual prescription written by a prescriber authorized by law.

1

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 “Medical products, supplies, or devices” are “any products, supplies, or devices that are intended or designed to be used for a medical purpose to treat, prevent, or diagnose human disease, illness, or injury. The purpose is assigned to a product, supply, or device by its label or its general instructions for use.” See Rule 12A-1.020(6)(a), F.A.C.

Technical Assistance Advisement
March 25, 2026
Page 3

Pursuant to Rule 12A-1.020(6)(e), F.A.C., medical products, supplies, or devices are exempt when dispensed to a patient according to an individual prescription written by a licensed practitioner. As provided in s. 212.08(2)(a), F.S., and Rule 12A-1.020(6)(e), F.A.C., when a medical product is dispensed to a patient according to an individual prescription written by a licensed practitioner and the prescription date precedes the purchase date of the medical product by the patient, the purchase of such medical product would be exempt from Florida Sales and Use Tax. Conclusion Taxpayer’s purchase of Product is exempt from Florida Sales and Use Tax when Product is purchased with a valid prescription issued/dated to Taxpayer prior to the date Product is purchased by Taxpayer. 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. 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
Office of Technical Assistance
Record ID: 7001580187

Technical Assistance Advisement
March 25, 2026
Page 4

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