Are direct-to-consumer sales of drug-free adhesive nasal strips exempt from Florida sales tax because they support breathing or post-surgical recovery?

Plain-English summary

Florida sales of the adhesive nasal strips were taxable. The strips were tangible personal property sold directly to consumers, so the default 6% State tax and any discretionary sales surtax based on the delivery location applied unless a medical-product exemption covered them.

The seller described a drug-free strip placed externally across the nose to improve airflow, including during recovery from rhinoplasty. But the product had no Rx label, contained no stated medical ingredients, was not shown to appear on Florida's DR-46NT nontaxable list, and was not incorporated into a patient by a licensed practitioner. The Department therefore found that none of the cited medical-product exemptions applied.

What this means for you

Consumer health-product sellers

A medical or wellness purpose does not by itself create a Florida exemption. Confirm the product's label, prescription restriction, nontaxable-list status, and how it reaches or is used on the patient.

E-commerce retailers

For taxable products, collect the applicable discretionary sales surtax based on where the product is delivered, not merely the seller's location.

Accountants and tax professionals

Distinguish a product's marketing claims from the regulatory exemption tests. Here, post-surgical use and breathing support did not overcome the absence of prescription, list, or practitioner-incorporation facts.

Common questions

Q: Were the nasal strips exempt because they helped users breathe? A: No. The medical purpose alone did not satisfy a specific exemption.

Q: What facts caused the Department to tax them?
A: No Rx label, direct consumer sales, no showing on form DR-46NT, and no temporary or permanent incorporation into a patient by a licensed practitioner.

Q: Did the strips need medicinal ingredients to qualify?
A: The ruling noted that they had none, but the decisive analysis was whether one of the statutory or regulatory exemptions applied.

Q: Which local rate applies?
A: The TAA says any discretionary sales surtax applies based on where the product is delivered.

Citations and references

• Fla. Stat. § 212.02(19)
• Fla. Stat. §§ 212.05, 212.055, and 212.08(2), (2)(a)
• Fla. Admin. Code r. 12A-1.020(6)(a), (b), and (d)
• 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-011

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: Are Taxpayer’s Florida sales of Product, described below, subject to Florida sales and use tax? ANSWER: Taxpayer’s sales of Product, described below, are subject to Florida sales and use tax and any applicable discretionary sales surtaxes that apply based on where Product is delivered. August 7, 2026

Email:
Re:

Dear

Technical Assistance Advisement – TAA #: 26A-011
(“Taxpayer”)
Sales and Use Tax – Nasal Strips
Sections 212.02, 212.05, and 212.08, Florida Statutes - (“F.S.”) Rule 12A-1.020, Florida Administrative Code - (“F.A.C.”) BP #: FEI#:
:

This is in response to your letter dated
, 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., 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 1211, 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 Product, described below, subject to Florida sales and use tax?

Technical Assistance Advisement
August 6, 2026
Page 2

Facts
Taxpayer develops and sells proprietary adhesive nasal strip products, including its flagship offering, the (“Product”). Product is applied externally across the nose and is specifically engineered to support improved nasal breathing by gently lifting and stabilizing the nasal passages through targeted outward tension. While Product can be used generally for airflow support, it is primarily utilized in post-surgical contexts—most notably following rhinoplasty procedures—where patients commonly experience nasal obstruction due to swelling, inflammation, and temporary structural instability. In these cases, Product provides non-invasive external support to help maintain airway patency during the recovery process. Product is a noninvasive, drug-free, device that relies exclusively on mechanical action rather than chemical or medicinal ingredients. Products are marketed and sold directly to consumers through Taxpayer’s online platforms and affiliated digital sales channels. By increasing nasal passage airflow, Product is designed to support users experiencing restricted breathing commonly associated with postoperative healing, congestion, inflammation, and structural nasal limitations. In email correspondence, the following additional information was also provided: 1) Product does not carry an RX label; 2) Product does not contain any medical ingredients such as oxymetazoline, saline, and corticosteroids, nor does Product contain any inactive ingredients such as water, salt, and preservatives. Taxpayer’s Position Taxpayer asserts that based on the characteristics outlined above, Product functions to alleviate impaired breathing by mitigating a physiological condition affecting normal respiration. Accordingly, Product is a device used by humans for the treatment of illness or injury within the meaning of s. 212.08(2)(a), F.S. Product’s non-invasive, drug-free nature and its ancillary use in contexts such as sleep optimization or physical performance do not alter its primary medical purpose as a breathing support device, particularly where it is used to assist recovery from surgical intervention and restore normal nasal airflow. 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).

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.

Technical Assistance Advisement
August 6, 2026
Page 3

Section 212.08(2), F.S., and Rule 12A-1.020(6)(b), F.A.C., provide that medical products, supplies, or devices2, unless specifically exempt are subject to tax. Section 212.08(2)(a), F.S., provides that certain medical products and supplies are specifically exempt from tax when dispensed according to an individual prescription written by a prescriber authorized by law. Additionally, items 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. Rule 12A-1.020(6)(d), F.A.C., provides that medical products, supplies, and devices used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease or incapacity of a patient(s) that are temporarily or permanently incorporated into a patient(s) by a licensed practitioner are exempt. As stated above, all sales of tangible personal property (e.g., nasal strips) in Florida are subject to tax, unless specifically exempt. Florida sales of medical products, supplies, and devices are specifically exempt when either: 1) dispensed according to an individual prescription written by a prescriber authorized by law; 2) included on the Nontaxable Medical Items and General Grocery List, form DR-46NT, as approved by the Department of Business and Professional Regulation; 3) used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease or incapacity of a patient(s) that are temporarily or permanently incorporated into a patient(s) by a licensed practitioner. From the facts provided, it does not appear that Product meets any of the specific exemptions provided. Consequently, Taxpayer’s sales of Product are subject to Florida sales and use tax and any applicable discretionary sales surtaxes that apply based on where Product is delivered. Conclusion Taxpayer’s sales of Product, as described above, are subject to Florida sales and use tax and any applicable discretionary sales surtaxes that apply based on where Product is delivered. 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 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
August 6, 2026
Page 4

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
Tax Law Specialist
Office of Technical Assistance
CC:

Record ID: 7001716825

Technical Assistance Advisement
August 6, 2026
Page 5

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