Florida DOR Issues Technical Assistance Advisement on Sales Tax Exemption for Certain Medical Products

The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA) stating that the sales of certain medical products, including test kits, controls, and calibrators, are exempt from Florida sales and use tax. The exemption applies when these products are dispensed according to prescriptions written by a licensed practitioner authorized by Florida law to prescribe medicinal drugs. The TAA is binding on the Department only under the facts and circumstances described in the request for this advice. [Fla. Dep’t of Revenue, Technical Assistance Advisement 24A-013, 10/02/24]

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