COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Medical supplies used directly on patients as part of treatment are not taxable. Give your supplier a completed Form ST3, Certificate of Exemption. Specify Other: Medical supplies for a health-care facility.
Items that have direct contact with the patient but are not used as part of the treatment (used for diagnostic or sanitary purposes) are taxable.
Adhesive and non-adhesive bandages
Rolls of paper to cover exam tables
Gauze pads and strips
Needles and Syringes
Needles and syringes used to treat patients do qualify for the medical supplies exemption, because they are not durable medical equipment even if they are reusable.
Needles and syringes used in diagnostic procedures do not qualify for the medical supply exemption.