Chiropractors

Massages 

Massages are taxable unless the massage is for the treatment of illness, injury, or disease. For more information, see Massages. 

Sales

Sales of the following items are taxable:

• Creams or lotions
• Dietary supplements
• Non medicated muscle soothing ointment, liniment, or mineral ice
• Nonreusable or disposable ice packs, hot packs, or heat pads

Sales of the following items are not taxable:

• Drugs
• Durable medical equipment, for home use
• Mobility enhancing equipment
• Prosthetic devices
   

Purchases

Chiropractic Equipment

Purchases of chiropractic equipment are taxable. Examples include:  

• Durable medical equipment, for non-home use, including repair and replacement parts
• Exam tables
• Massage chairs
• Patient divider screens
• Spinal column models
• Surgical instruments, including disposable or single use
• Therapy tools: Balls, tubing
• Ultrasound machines
• X-ray machines, film, and other supplies
   

Medical Supplies

Purchases of items that are used for diagnostic or sanitary purposes and have direct contact with the patient but are not used as part of the treatment are taxable. Examples include:

• Electrodes
• Lancets
• Needles and syringes used in diagnostic procedures
• Paper rolls used to cover exam tables
• Tongue depressors

Medical supplies used directly on patients as part of treatment can be purchased exempt from tax. Examples include:

• Adhesive and non-adhesive bandages
• Antiseptics
• Cotton applicators
• Gauze pads and strips
• Lotions
• Needles and syringes used to treat patients
• Oils 
   

Give your supplier a completed Form ST3, Certificate of Exemption and specify Other: Medical supplies for a health-care facility.