Purchases of medical supplies are exempt from tax when:
- Purchased by a licensed dentist or health care professional
- Used directed on a patient as part of treatment
To claim this exemption, you must give your vendor a completed Form ST3, Certificate of Exemption. Specify the Medical supplies for a health-care facility exemption.
For a list of dental items that qualify for this exemption, see Exempt Dental Items.
The medical supplies exemption does not include:
- Durable medical equipment, including repair and replacement parts
- Disposable or single use medical equipment and surgical instruments