Which wheelchairs, walkers, chairs, beds, mattresses, and massage products were exempt from Florida sales tax?

Plain-English summary

Florida divided the reviewed products into two groups.

Manual and powered wheelchairs were specifically exempt, as were electric scooters that served as powered wheelchairs. Three- and four-wheel push walkers were also specifically exempt. Those items qualified with or without a written prescription.

The other reviewed products—including recliners, office and lift chairs, adjustable beds, massage loungers, air-support and memory-foam mattresses, orthopedic mattresses, and portable massage appliances—were exempt only when purchased under a qualifying prescription and when the item was a medical product, supply, or medicine.

The prescription had to be presented at or before the sale. Copies, faxes, and stamped physician signatures were acceptable; qualifying physician and chiropractor notes could work, but physical therapists could not prescribe. The prescription needed a detailed product description and the ailment treated, though not a particular brand name.

What this means for you

Medical-equipment sellers

Separate products that are expressly exempt from products that depend on a prescription. Keep the prescription and supporting records for the audit period described in the TAA.

Buyers and caregivers

A doctor's note delivered after the sale did not retroactively create the exemption under this ruling. Provide the necessary prescription before or when buying a prescription-dependent product.

Common questions

Did wheelchairs require a prescription? No. Manual and motorized wheelchairs were specifically exempt.

Were mobility scooters exempt? Yes, when they served as motorized wheelchairs.

Were walkers exempt? Yes. Three- and four-wheel push walkers were specifically exempt without a prescription.

Could a faxed or copied prescription qualify? Yes. The TAA also accepted a stamped doctor's signature.

Did a physical therapist's note qualify? No. The Department said physical therapists could not write prescriptions.

Citations and references

• Fla. Stat. § 212.08(2)
• Fla. Admin. Code R. 12A-1.020
• Fla. Admin. Code R. 12A-1.021
• Fla. Stat. § 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 99A-029

Original ruling text

SUMMARY

Rule 12A-1.021(1)(b), F.A.C., provides a list of prosthetic
and orthopedic appliances which are specifically exempt
from sales tax. Included in the list of specifically
exempt appliances are "Wheelchairs, including powered
models, their parts and repairs." Therefore, manual and
motorized wheelchairs, along with electric scooters, which
serve as motorized wheelchairs, would qualify for the
exemption with or without a written prescription. Also
specifically exempt from tax are "walkers." Therefore 3 or
4 wheel push walkers would be exempt from tax with or
without a written prescription. The sale of Backsaver
recliner, Backsaver office chair, Electric lift chair,
Electric adjustable bed, Message lounger, Air support
mattress, Swedish-style memory foam mattress, Orthopedic
mattress, and Portable massage appliances would be exempt
from tax only when purchased pursuant to "an individual
prescription or prescriptions written by a prescriber
authorized by law to prescribe medicinal drugs." In
general, for any item to be exempt when prescribed by a
licensed physician, the item would have to be a medical
product, supply, or medicine. The Department would have to
have information on a particular product before advising as
to the taxable or exempt status.

For the exemption of prescription sales of medical products
and supplies to apply, the statute requires a prescription
from a licensed practitioner. The prescription must be
presented either at the time of sale or before the sale in
order for the exemption to apply. Photocopies and "FAXED"
prescriptions would be valid for purposes of the exemption.
Prescriptions which have a stamp of the doctor's signature
would be valid. Since October 1, 1995, chiropractors have
been allowed to write prescriptions. A physician's note
and a chiropractor's note which contains the essential
elements of a prescription do suffice to provide an
exemption from tax as prescriptions for the prescribed
products. Physical therapists are not allowed to write
prescriptions. Licensed physicians located out of state
are allowed to write prescriptions for diagnosed health

disorders. The prescriptions, along with other pertinent
books and records, must be maintained for the period
subject to audit. This period is currently five years. With
regard to prescriptions, a detailed description of the
product being prescribed is required. Additionally, the
ailment which the product will be treating must be included
on the prescription. A specific brand name of the product
is not required on the prescription. Sales where the
product is delivered to a customer out of state, no Florida
tax would be due on sales which are committed to the
exportation process when the sales contract requires that
the goods are to be shipped by the seller using his own
mode of transportation, or by common carrier, or by the
United States mail.

Jul 12, 1999

Re: TAA 99A-029
Sales of Medical Products
Section 212.08(2), F.S.
Rules 12A-1.020 and 12A-1.021, F.A.C.

Dear :

This is in response to your letters of XX, XX, and XX, in
which you requested the issuance of a technical assistance
advisement regarding the taxability of certain medical products
and supplies sold pursuant to a valid physician's prescription
and responses to questions related to prescription sales of
medical products and supplies. You furnished this office with
copies of brochures on the products in question, and copies of a
physician's prescription and note, and copies of a
chiropractor's prescription and note.

The medical products you wish us to address are:

1. Backsaver recliner: puts the person into the "zero
   gravity" or heart rest position, recommended by doctors to

relieve pressure off low back, also for edema, respiratory
etc. (puts person into the NASA astronaut launching
position, legs elevated over heart when fully reclined,
body at two 90 degree angles)

2. Backsaver office chair: ergonomically designed to the
   "S" curve of the human spine, to prevent or alleviate back
   pain, sciatica pain, etc.

3. 3 or 4 wheel motorized electric scooter: Medicare
   approved, designed to help those with limited mobility. Is
   a prescription required or is it automatically non-taxable
   as a motorized wheelchair is?

4. Electric lift chair: designed to help a person stand to
   their feet; also Medicare approved.

5. Electric adjustable bed: designed to duplicate the
   positioning of a hospital bed, elevation of head & foot for
   various health related conditions. Also may have massage
   option. Used with specially designed mattresses to
   accommodate the articulation of the power frame.

6. Massage lounger: has kneading, tapping & rolling
   functions, duplicates the touch of a massage therapist,
   relieves stiff sore muscles, pressure off spine,
   sciatica, etc.

7. Motorized wheelchair: Medicare approved, for extreme
   cases of limited mobility.

8. Manual wheelchair: Medicare approved, used when lower
   extremities are weak, but upper body strength good.

9. Air support mattress: used to relieve back pain or one
   of 17 other sleep related conditions, air molds to body
   shape, reduces interface pressure & pain, promotes deeper
   sleep. Similar air support type as used in hospitals for
   pressure relief.

10. Swedish-style memory foam mattress: also reduces

interface pressure of sleep surface, no metal coils, type
used by over 15,000 medical professionals worldwide.

11. Orthopedic mattress: designed to provide better
    support, in the absence of air or memory foam, usually
    metal coils. I.e. Sealy or spring air brands.

12. 3 or 4 wheel push walker: used for those with some
    mobility limitations, but still able to ambulate.

13. Portable massage appliances: localized massage units
    applied to body, increase circulation, relieve muscular
    aches & pains.

CITATION OF RELEVANT AUTHORITY

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 medical products and supplies or medicine
dispensed 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, 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. In addition, any items intended for one-time use

which transfer essential optical characteristics to contact
lenses shall be exempt from the tax imposed by this
chapter; however, this exemption shall apply only after
$100,000 of the tax imposed by this chapter on such items
has been paid in any calendar year by a taxpayer who claims
the exemption in such year. Funeral directors shall pay tax
on all tangible personal property used by them in their
business.

(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, 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.

Rule 12A-1.021, F.A.C, provides in pertinent part:

(1)(a) Prosthetic and orthopedic appliances are exempt. The
term "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. Such apparatus,
instrument, device, or equipment shall be exempted
according to an individual prescription or prescriptions
written by a duly licensed practitioner authorized by the
laws of the state to prescribe medicinal drugs, or
according to a list prescribed and approved by the
Department of Health, which list shall be certified to the
Department of Revenue from time to time....

(b) The prosthetic and orthopedic appliances listed below
are specifically exempt:

Canes (all)
...
Crutches, Crutch Tips, and Pads
...
Walking Bars
Walkers, including walker chairs
Wheelchairs, including powered models, their parts and
repairs
...

(2)(a) Parts, special attachments, special lettering and
other like items that are added to or attached to tangible
personal property so that a handicapped person can use them
are taxable, unless such items are purchased by a person
pursuant to an individual prescription or prescriptions as
prescribed in paragraph (a) of subsection (1). For
example: items installed on motor vehicles to make them
adaptable for use by handicapped persons, such as special
controls for paralytics or amputees, when purchased by a
person pursuant to a written prescription, are exempt.
However, standard or optional equipment, as well as the
motor vehicle, is taxable.

(b) If tangible personal property is sold with special
controls, lettering or devices, and the additional charge
for the added features is separately stated on the sales
invoice for the tangible personal property, that portion of
the sales receipts attributable to the added features is
taxable, unless purchased pursuant to an individual
prescription or prescriptions. For example, a television
set sold with a closed captioned device built-in, the
portion of the price attributable to the closed captioned
device, if separately stated on the sales invoice and
purchased by a person pursuant to a written prescription,
may be deducted from the selling price before computing
tax.

DISCUSSION

As cited above, Rule 12A-1.021(1)(b), F.A.C., provides a
list of prosthetic and orthopedic appliances which are
specifically exempt from sales tax. Included in the list of
specifically exempt appliances are "Wheelchairs, including
powered models, their parts and repairs." Therefore, manual and
motorized wheelchairs (items 7 and 8), along with electric
scooters (item 3), which serve as motorized wheelchairs, would
qualify for the exemption with or without a written
prescription. Also specifically exempt from tax are "walkers."
Therefore 3 or 4 wheel push walkers (item 12) would be exempt
from tax with or without a written prescription. The remaining
items listed would be exempt from tax only when purchased

pursuant to "an individual prescription or prescriptions written
by a prescriber authorized by law to prescribe medicinal drugs."

You also ask "is any item prescribed by a licensed doctor
exempt from use tax if properly prescribed? If not what
limitations are imposed?" In general, for any item to be exempt
when prescribed by a licensed physician, the item would have to
be a medical product, supply, or medicine. The Department would
have to have information on a particular product before advising
as to the taxable or exempt status.

The questions you wish us to respond to which are related
to prescription sales of medical products and supplies are:

1. Must the note be dated on or before the purchase date?

2. Must it be an original copy?

3. FAX copy allowed?

4. "Stamp" of Doctors Signature Allowed?

5. Is a chiropractor's note allowed?

6. Is a physical therapist note allowed?

7. Out of state doctors allowed?

8. Can we refund tax paid if a Dr. note is brought in at a
   later date? (After sale was originally made?)

9. How long must we retain note in our file?

10. Must the exact item be prescribed or can it merely
    state the "category" of item prescribed? (Adjustable bed
    vs. specific brand name)

11. If we ship item out of state is any tax due to Florida?

CITATION OF RELEVANT AUTHORITY

Rule 12A-1.020, F.A.C., provides in part:

(1)(a) Medicines dispensed in a retail establishment by a
pharmacist licensed by the State of Florida, according to
an individual prescription or prescriptions written by a
duly licensed practitioner authorized by the laws of the
state to prescribe medicinal drugs, are exempt.

1. "Prescription" includes any order for drugs or medicinal
   supplies written or transmitted by any means or
   communication by a duly licensed practitioner authorized by
   the laws of the state to prescribe such drugs or medicinal
   supplies and intended to be dispensed by a pharmacist. The
   term also includes an orally transmitted order by the
   lawfully designated agent of such practitioner. The term
   also includes an order written or transmitted by a
   practitioner licensed to practice in a jurisdiction other
   than this state, but only if the pharmacist called upon to
   dispense such order determines, in the exercise of his
   professional judgment, that the order is valid and
   necessary for the treatment of a chronic or recurrent
   illness. The term "prescription" also includes a
   pharmacist's order for a product selected from the
   formulary created pursuant to s. 465.186, F.S.
   Prescriptions may be retained in written form or the
   pharmacist may cause it to be recorded in a data processing
   system, provided that such order can be produced in printed
   form upon lawful request.

2. When a person who prescribes a drug or medicine is also
   the dispenser, the drug or medicine will not require a
   prescription by such person but the drug or medicine must
   be recorded as if a prescription would have been issued or
   required. If this condition is met, the sale of the
   medicine or drug shall be exempt from sales tax.

(b) Medicines dispensed or administered directly to a
patient or client for consumption by the patient or client
by a practitioner of the healing arts licensed by the State
of Florida, or a nurse, intern practitioner or veterinary
technician under the licensed practitioner's direct

supervision, are exempt. The term "practitioner of the
healing arts" includes veterinarians.

(c) Medicines dispensed or administered to a patient or
client by a hospital or institution either licensed
pursuant to the provisions of Chapter 395, Florida
Statutes, by a pharmacy licensed pursuant to Chapter 465,
F.S., or other organizations permitted by the Board of
Pharmacy pursuant to Chapter 828.055, F.S., or owned or
operated by the State or federal government, but only for
use by or in the particular institution, are exempt.

(d) "Medicine" means a preparation or substance for use in
the cure, mitigation, treatment or prevention of illnesses.

DISCUSSION

First, for the exemption to apply, the statute requires a
prescription from a licensed practitioner. Please refer to the
above quoted statutes and rule for the definition of a
prescription. With regard to questions #1 and #8, the
prescription must be presented either at the time of sale or
before the sale in order for the exemption to apply. Photocopies
and "FAXED" prescriptions would be valid for purposes of the
exemption (Questions #2 and #3). Prescriptions which have a
stamp of the doctor's signature would be valid (Question #4).
Since October 1, 1995, chiropractors have been allowed to write
prescriptions. The copies of the physician's note and the
chiropractor's note do suffice to provide an exemption from tax
as prescriptions for the prescribed products (Question #5).
Physical therapists are not allowed to write prescriptions
(Question #6). Licensed physicians located out of state are
allowed to write prescriptions for diagnosed health disorders.
The prescriptions, along with other pertinent books and records,
must be maintained for the period subject to audit (question

9). This period is currently five years. With regard to

prescriptions, a detailed description of the product being
prescribed is required (question #10). Additionally, the ailment
which the product will be treating must be included on the
prescription. A specific brand name of the product is not
required on the prescription. With regard to sales where the

product is delivered to a customer out of state, no Florida tax
would be due on sales which are committed to the exportation
process when the sales contract requires that the goods are to
be shipped by the seller using his own mode of transportation,
or by common carrier, or by the United States mail (question

11).

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. 37806