Missouri – Taxability of Medically Prescribed Hot Tubs

SALT Report 2802 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of a medically prescribed hot tub used to treat a Taxpayer’s chronic back pain. The Taxpayer requested a ruling as to whether its purchase of the prescribed hot tub would be considered other “qualifying health related equipment” and therefore, eligible for the sales tax exemption.

In its response, the Department stated that section 144.030.2(19), RSMo provides an exemption for sales of insulin, prescription drugs, orthopedic and prosthetic devices, dental items, hearing aids, hearing aid supplies, ambulatory aids, some sales of over-the-counter drugs, and specific qualifying health-related equipment.  However, a hot tub is not specifically listed in the statute as qualifying exempt equipment.  Also, hot tubs do not meet the definition of an orthopedic or prosthetic device as defined under Missouri Code of State Regulations 12 CSR 10-110.013(2).

Therefore, because hot tubs are not qualified health-related equipment and do not meet the definition of an orthopedic and prosthetic device, the Department determined that the purchase of a hot tub to treat a medical condition is subject to sales tax, even when prescribed by a physician.

For Further Information

Missouri Department of Revenue – Letter Ruling #LR 7284


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