healthcare industry overview - sales tax institute

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Healthcare Industry Overview Copyright © Sales Tax Institute 1997-2018

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Healthcare Industry Overview

Copyright © Sales Tax Institute 1997-2018

Healthcare

• Many states provide exemptions for healthcare entities and supplies

• Normally, prescription drugs exempt• Taxation of drug samples

Copyright © Sales Tax Institute 1997-20182

Healthcare - Exemptions

• Orthopedic appliances• Prosthetic devices• Needles, syringes, catheters• Diagnostic supplies• Surgical equipment and tools

Copyright © Sales Tax Institute 1997-20183

Other Healthcare Issues

• Items reimbursed by Medicare• Commonly taxable items may be exempt if

medicated• Items prescribed by physician may be

exempt• Drug samples given to physicians may be

taxable

Copyright © Sales Tax Institute 1997-20184

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