Utah – Guidance for Health Care Providers Updated

SALT Report 2599 – The Utah State Tax Commission has updated a publication that discusses the sales tax obligations of health care providers. Updates to the publication reflect the removal of the section that addresses refund procedures and now refers taxpayers to Utah Publication 25 which addresses overpayments and refunds.

The publication also discusses the application of sales tax to drugs, syringes, oxygen, stoma supplies, durable medical equipment, mobility enhancing equipment, disposable home medical equipment or supplies, prosthetic devices, health care facilities, inpatient meals and optometrists, opticians, and ophthalmologists.

For Further Information

Utah State Tax Commission – Publication 53