Were braille scanners, screen-reading software, video magnifiers, and similar devices for blind users exempt from Florida sales tax as prosthetic appliances?

Plain-English summary

The listed assistive devices were generally subject to Florida sales tax because they did not qualify as prosthetic or orthopedic appliances. The Department reached that conclusion after the Florida Department of Health said the products did not meet its criteria for that exemption.

The devices included braille optical scanners producing speech or braille output, software that read computer-screen content aloud, miscellaneous products for totally blind users, and video magnifiers for legally blind users.

An individual retail sale could still be exempt when made pursuant to a prescription from a duly licensed practitioner authorized to prescribe medicinal drugs. Sales to Florida dealers required a valid resale certificate, while government, library, rehabilitation, or welfare buyers needed a valid consumer's certificate of exemption.

What this means for you

An assistive purpose alone did not create the prosthetic-appliance exemption. Sellers had to identify a specific statutory path—such as a qualifying prescription, resale, or exempt-organization purchase—and retain the required documentation.

The ruling also placed the burden on the dealer to establish exemption status at the time of sale.

Common questions

Q: Were these products exempt merely because blind users relied on them? No. The Department found they did not meet the prosthetic or orthopedic appliance criteria.

Q: Could a prescribed sale be exempt? Yes, when made under a prescription from an authorized licensed practitioner as described in the ruling.

Q: Could an independent dealer buy them tax-free for resale? Yes, if registered and providing a properly executed resale certificate at the time of sale.

Q: Were sales to government agencies or public libraries automatically exempt? No. Those purchasers had to provide a consumer's certificate of exemption.

Citations and references

• Fla. Stat. § 212.05(1)(a)1.a. — tax on retail sales of tangible personal property
• Fla. Stat. § 212.08(2)(a)-(b) — medical, prescription, prosthetic, and orthopedic exemptions
• Fla. Admin. Code r. 12A-1.020(6) — medical products and prescription treatment
• Fla. Admin. Code r. 12A-1.038(1) — resale and consumer exemption certificates
• Fla. Stat. § 213.22 — Technical Assistance Advisements

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 97A-047

Original ruling text

SUMMARY

Assistive devices for use by persons who are totally blind
include braille optical scanning equipment, which produces
speech or braille output; software, which permits a blind
person to "read" a computer screen by having its content
spoken aloud to the user; and miscellaneous products for
use by totally blind persons. Assistive devices for use by
people who are legally blind and who are unable to read
ordinary printed materials or standard print on a computer
screen, consist of various types of video magnifiers. The
Department in conjunction with the Florida Department of
Health, has determined that the assistive devices for use
by totally blind and legally blind persons do not meet the
guidelines for prosthetic and orthopedic appliances and are
therefore not specifically exempt from sales tax.
Therefore, the sales of the assistive devices to totally
blind or legally blind persons in Florida, are subject to
tax unless sold pursuant to a prescription of a duly
licensed practitioner authorized by the laws of the state
to prescribe medicinal drugs. Sales of these products to
independent dealers in Florida, are subject to tax unless
the dealers are registered as sales tax dealers in this
state, and the dealers extend a properly executed resale
certificate to the selling dealer at the time of sale.
Also, sales of these products to the state of Florida,
local governments, public libraries, social rehabilitation
and social welfare agencies are subject to tax unless the
purchasers extend a consumer's certificate of exemption to
the selling dealer when making such purchases.

Jul 10, 1997

Re: TAA 97A-047
Sales of Assistive Devices to
Totally Blind and Legally Blind Persons
Sections 212.05(1)(a)1.a., 212.08(2)(a),
212.18(3), F.S.

Dear :

This is in response to your letter of March 4, 1997, in
which you requested the issuance of a technical assistance
advisement regarding your company's manufacture and sale of
assistive devices for use by people who are totally blind or
legally blind. You wish to know if your company's sales of
these products are specifically exempt from sales tax as
prosthetic or orthopedic appliances under section 212.08(2)(a),
and (b), F.S., and Rule 12A-1.021(1)(b), F.A.C. You provided
this office with brochures on the products in question.

Your company sells these products in the state of Florida
by way of mail order and independent dealers located in the
state. Your customers include individuals, the State of Florida,
local governments, public libraries, and rehabilitation and
social welfare agencies. You stated that, in some cases, your
company sells the devices pursuant to written prescriptions of
licensed practitioners.

The products for use by people who are totally blind
consist of braille optical scanning equipment, which produces
speech or braille output; software, which permits a blind person
to "read" a computer screen by having its content spoken aloud
to the user; and miscellaneous products for use by totally blind
persons. The products for use by people who are legally blind
and who are unable to read ordinary printed materials or
standard print on a computer screen, are various types of video
magnifiers.

APPLICABLE AUTHORITY

Section 212.05(1)(a)1.a., F.S., provides in part:

212.05 Sales, storage, use tax.--It is hereby declared to
be the legislative intent that every person is exercising a
taxable privilege who engages in the business of selling
tangible personal property in this state....

(1) For the exercise of such privilege, a tax is levied on

each taxable transaction or incident, which tax is due and
payable as follows:

(a)1.a. At the rate of 6 percent of the sales price of each
item or article of tangible personal property when sold at
retail in this state, computed on each taxable sale for the
purpose of remitting the amount of tax due the state, and
including each and every retail sale....

Rule 12A-1.038(1), F.A.C., provides:

(1) It is the specific legislative intent that each and
every sale, admission, use, storage, consumption or rental
is taxable under Chapter 212, F.S., unless such sale,
admission, use, storage, consumption or rental is
specifically exempt. The exempt status of the transaction
must be established by the dealer. Unless the dealer shall
have taken from the purchaser a certificate signed by the
dealer or the dealer's authorized representative to the
effect that the property or service was purchased for
resale and bearing the date, the name and address of the
purchaser, the effective date of the certificate, and the
number of the dealer's certificate of registration, or a
certificate signed by an authorized representative of the
organization bearing the number of the organization's
consumer's exemption certificate, the effective date of the
certificate, and the expiration date of the certificate,
the sale shall be deemed to be a taxable sale at
retail,....

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

(2) EXEMPTIONS; MEDICAL.(a) There shall be exempt from the tax imposed by this
chapter any product, supply, or medicine dispensed in a
retail establishment by a pharmacist licensed by the state,
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 and Rehabilitative Services, 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. There shall also be exempt from the
tax imposed by this chapter artificial eyes and limbs;
orthopedic shoes; prescription eyeglasses and items
incidental thereto or which become a part thereof;
dentures; hearing aids; crutches; prosthetic and orthopedic
appliances; and funerals....

(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 and Rehabilitative Services, 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....

Rule 12A-1.020(6)(a) and (b), F.A.C., provides:

(6)(a) Medical products and supplies used in the cure,
mitigation, alleviation, prevention or treatment of injury,
illness, disease or incapacity are taxable, unless:

1. Temporarily or permanently incorporated into a patient

or client by a practitioner of the healing arts licensed by
the State of Florida;

2. Ordered and dispensed by or on the prescription of a
   duly licensed practitioner authorized by the laws of the
   state to prescribe medicinal drugs; or

3. Ordered and dispensed by a pharmacist pursuant to the
   established dispensing procedures determined by the joint
   committee of medical, osteopathic and pharmacy professions
   as created by section 465.186, F.S.

(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.

DEPARTMENT RESPONSE

As we informed you in our letter of March 20, 1997, we
forwarded the brochures you furnished us, on the products in
question, to the Department of Health and asked for their help
in determining if the products are considered to be prosthetic
or orthopedic appliances for purposes of the exemption from tax
afforded by section 212.08(2)(a), (b), F.S., and Rule 12A1.021(1)(b), F.A.C. Their response stated that the products do
not meet their established criteria and guidelines for
prosthetic or orthopedic appliances. As a consequence, the
products are not specifically exempt from sales tax.

Therefore, your company's sales of the assistive devices to
totally blind or legally blind persons are subject to tax under
section 212.05(1)(a)1.a., F.S., unless sold pursuant to a
prescription of a duly licensed practitioner authorized by the
laws of the state to prescribe medicinal drugs. Your company's
sales of these products to independent dealers in this state,
are subject to tax unless the dealers are registered as sales
tax dealers in this state, and the dealers extend a properly
executed resale certificate to your company at the time of sale.

Also, your company's sales of these products to the state of
Florida, local governments, public libraries, social
rehabilitation and social welfare agencies are subject to tax
unless the purchasers extend a consumer's certificate of
exemption to your company when making such purchases.

This response constitutes a Technical Assistance Advisement
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 and your request
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 notify the undersigned in
writing within 15 days of any deletions you wish made to the
request or the response.

Sincerely,

Richard S. Harrod
Senior Tax Specialist
Technical Assistance & Dispute
Resolution

RSH/h
Control No. 28576