Florida – Exempt Medical Supplies

SALT Report 1677 – The Florida Department of Revenue issued guidance regarding a Taxpayer’s sales of a surgical spray and the accompanying supply kits. The surgical spray is a sterile sealant that is sprayed on the lungs during surgery and is used to seal air leaks caused by sutures or staples. After surgery, the spray is absorbed into the body and eliminated through the kidneys.  The medical supply kits contain the items necessary to perform the surgical procedure, such as a preloaded cartridge containing the surgical spray, the applicators, syringes, and spray tips.  All products are provided to the patient with a doctor’s prescription, are FDA approved, and labeled for one time use.
Generally, Florida exempts medical products that are provided to a patient with a prescription.  As well as, one-time-use products that are used to treat, prevent, or diagnose human disease, illness or injury and are required under federal law to be labeled with either “RX only” or “Caution:  federal law restricts this device to sale by or on the order of a licensed physician.
Based on the above, the Department determined that the Taxpayer’s surgical spray and medical supply kits are exempt from tax under section 212.08(2) FS and rule
12A-1.020(6) FAC.
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