12A-1.021. Prosthetic and Orthopedic Appliances

(1)(a) Prosthetic and orthopedic appliances are exempt. The term “prosthetic and orthopedic appliances” means any apparatus, instrument, device, or equipment used to replace or substitute for any missing part of the body, used to alleviate the malfunction of any part of the body, or used to assist any disabled person in leading a normal life by facilitating such person’s mobility. Such apparatus, instrument, device, or equipment is exempt according to an individual prescription or prescriptions written by a duly licensed practitioner, or according to a list prescribed and approved by the Department of Health and certified to the Department of Revenue. For purposes of this rule, a “licensed practitioner” includes a physician, osteopathic physician, chiropractic physician, podiatric physician, or dentist duly licensed under Florida law. The list of tax-exempt prosthetic and orthopedic appliances is contained in Form DR-46NT, Nontaxable Medical and General Grocery List (incorporated by reference in Rule 12A-1.097, F.A.C.).

(b) The prosthetic and orthopedic appliances listed below are specifically exempt:

Arch, foot, and heel supports, gels, insoles, and cushions, excluding shoe reliners and pads

Artificial Limbs

Artificial Eyes

Artificial Noses and Ears

Abdominal Belts

Back Braces

Batteries, for use in Prosthetic and Orthopedic Appliances

Braces and Supports Worn on the Body to Correct or Alleviate a Physical Incapacity or Injury

Canes (all)

Crutches, Crutch Tips, and Pads

Dentures, Denture Repair Kits and Cushions

Dialysis Machines and Artificial Kidney Machines, Parts and Accessories

Fluidic Breathing Assistor

Hearing Aids (repair parts, batteries, wires, and condensers)

Heart Stimulators – External Defibrillators

Mastectomy Pads

Ostomy pouch and accessories

Patient Safety Vests

Portable Resuscitators

Rupture belts

Suspensories

Trusses

Urine collectors and accessories

Walking Bars

Walkers, including walker chairs

Wheelchairs, including powered models, their parts and repairs

(2) Taxpayers who have a question concerning the taxable or exempt status of a prosthetic or orthopedic appliance may submit a written request to the Department, containing the name and a description of the appliance and its recommended use, for a determination of taxability of the appliance. The written request should be addressed to the Florida Department of Revenue, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443.

(3)(a) Materials and supplies that are incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed by a prosthetist or an orthotist licensed in the State of Florida to a patient pursuant to a prescription written by a licensed practitioner are not subject to sales or use tax. Examples of such items are: sheets of plastic, liquid resins, and fiberglass.

(b) A licensed prosthetist or orthotist, or its authorized representative, may extend an exemption certificate to the selling dealer certifying that materials and supplies purchased will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed to a patient pursuant to a prescription written by a licensed practitioner. No exemption certificate is required when:

1. The item is listed as an item exempt from tax in Form DR-46NT, Nontaxable Medical Items and General Grocery List; or,

2. The label of the material or supply indicates that it must be dispensed under federal or state law by the prescription or order of a licensed practitioner and that it is intended for use on a single patient.

(c) Expendable materials, supplies, and other items that do not become a component part of, or accompany, a prosthetic or orthopedic appliance dispensed to a patient are subject to tax. Examples of such items are: sandpaper, molds used on more than one patient, and tools used by a prosthetist or an orthotist.

(d) The following is a suggested exemption certificate to be issued to purchase materials and supplies purchased that will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device at the time of purchase exempt from tax:

EXEMPTION CERTIFICATE

MATERIALS AND SUPPLIES THAT BECOME A COMPONENT PART OF A PRESCRIBED PROSTHETIC OR ORTHOPEDIC APPLIANCE

I, the undersigned individual, as a practitioner licensed in the State of Florida, or an authorized representative of a licensed prosthetist or a licensed orthotist, certify that the materials and supplies purchased on or after_______ (date) from ________ (Selling Dealer’s Business Name) will be incorporated into and become a component part of a prosthetic or orthopedic appliance or device that will be dispensed pursuant to a prescription written by a licensed practitioner.

I understand that if I use the materials or supplies for any nonexempt purpose, I must pay tax on the purchase price of the item directly to the Department of Revenue.

I understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true.

Name of Licensed Prosthetist or Orthotist: _______________________________________________________________________

Florida License Number: _________________________________________Address:_____________________________________

__________________________________________________________________________________________________________

Name of Authorized Representative: ____________________________________________________________________________

__________________________________________________________________________________________________________

(Signature of Licensed Prosthetist or Orthotist or Authorized Representative)

__________________________________________________________________________________________________________

Title

__________________________________________________________________________________________________________

Date

(e) The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made to the same licensed prosthetist or orthotist or authorized representative. The selling dealer must maintain the required exemption certificates in its books and records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.

(f) Dealers must maintain copies of exemption certificates required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Electronic storage of the required certificates will be sufficient compliance with the provisions of this rule.

Rulemaking Authority 212.08(2)(a), (b), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.06(1), 212.07(1), 212.08(2), 212.085, 212.12(6)(a), 213.37 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 6-9-76, 6-26-78, 12-31-81, Formerly 12A-1.21, Amended 12-8-87, 7-12-10.