The place to find business sales tax information

— as well as solutions, services and jobs!

Medical Industry Tax

Recent Posts

The retail sale of tangible personal property is taxable in every state with a sales and use tax program. Since medicine and medical appliances, supplies, etc. are tangible personal property, they are subject to sales or use tax unless an exemption applies. Most taxing jurisdictions provide exemptions for medicine and certain medical supplies and appliances, although the items exempted and justifications for exemption vary from state to state. The tax status of a given product might depend on whether it is: (a) prescribed by a physician, (b) for the treatment of underprivileged or disabled individuals, (c) subject to the oversight of the Federal Drug Administration, or (d) distributed by a hospital or licensed care facility. Consequently, businesses operating in this industry are faced with an ever-evolving landscape of differing rules and convoluted definitions that can make one’s head spin and potentially lead to under or over remittance of tax.

Comments or questions may also be submitted to the featured sales tax specialist by viewing any of the linked posts (below) and using the on-page "Comment" feature (or other posted contact options), subject to disclaimer at bottom of page. Other contact options are also available through the blogger's associated Firm Profile page.

  • Most Popular
  • Recommended
Page 1 of 2


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.