Nontaxable Sales

Chiropractic treatments and therapy are not taxable.  However, gross revenues for chiropractic services and certain items are subject to MinnesotaCare taxes. For more information, see Chiropractors.

All drugs for human use, including prescribed drugs and over-the-counter drugs are exempt from sales tax. Vitamins and minerals are not included in the definition of over-the-counter drugs.

To determine if an over-the-counter item is an exempt drug, you must look at the label to see if it includes a Drug Facts panel, or a list of active ingredients. For more information, see Drugs.

Durable medical equipment for home use is not taxable. To qualify, the items must be reusable. Examples include:

• Heat lamps
• Heating pads, hot water bottles
• Ice packs and bags (reusable)
• Special pillows (abduction, cervical, orthotic)

For more information, see Durable Medical Equipment.

Note: Sales of durable medical equipment to chiropractors, hospitals, nursing homes, clinics, and doctors are taxable since they are not for home use.

Mobility enhancing equipment is exempt regardless who purchases the equipment. These items provide or increase ability to move from one place to another and are not generally used by people with normal mobility. Examples include:

• Canes and crutches
• Walkers
• Wheelchairs

For more information, see Mobility Enhancing Equipment.

Prosthetic devices are exempt from sales tax. Examples include:

• Abdominal belts and supports
• Arch supports
• Braces (neck, back, wrist, etc.)
• Cervical collars
• Elastic bandages and supports
• Head halters
• Shoe lifts and inserts

For more information, see Prosthetic Devices.

Certain purchases by nonprofit organizations are exempt from tax. To claim exemption, the nonprofit must give you a completed Form ST3, Certificate of Exemption.

For more information, see the Nonprofit Organizations Industry Guide.