Equipment used to provide medical service including but not limited to: exam tables/chairs, lights and stools, autoclaves, waste receptacles, scales, stethoscopes, blood pressure monitors, thermometers, forceps, scalpels, centrifuges, auto tymps, otoscopes, ultrasound machines, fetal Doppler’s, fetal monitors, etc. |  | Taxable |
Prosthetic devices and mobility enhancing equipment to be prescribed to an individual patient |  | Exempt |
Prescription drugs and insulin |  | Exempt |
Medical equipment such as wheelchairs, walkers, canes, and crutches used at the office or clinic (not single patient use). |  | Taxable |
Medical supplies including but not limited to medical supply kits (for treatment), medical test kits (diagnostic) such as drug test kits, pregnancy kits, medical examination kits, and ice packs |  | Taxable |
Coding manuals (for insurance claims), reference books and materials, office and medical forms, business cards, notepads, facial tissue |  | Taxable |
Nonprescription items provided free to patients |  | Taxable |
Uniforms, smocks and lab coats, sheets, gowns etc. |  | Taxable |
Items consumed in providing medical treatment including but not limited to: gloves, face masks, hand soap and hand sanitizers, etc. |  | Taxable |
Anatomical models and charts |  | Taxable |
Shelving, display racks, display cases, checkout counters, cash registers & supplies, storage cabinets, etc. |  | Taxable |
Educational materials, posters, literature |  | Taxable |
Motor vehicles and accessories (including lifts and other attachments) |  | Taxable |
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs |  | Taxable |
Linen services |  | Taxable |
Laptop and desktop computers, copiers, printers, fax machines, calculators, telephones and other similar equipment |  | Taxable |
Printed materials production and distribution (such as direct mail items) |  | Taxable |
Canned software and software upgrades and labor services to modify, alter, update or maintain software. |  | Taxable |
Custom software, custom software upgrades and labor services to modify, alter, update or maintain customized software.
"Customized" software = software developed for a single end user. |  | Exempt |
Books, newspaper and magazine subscriptions |  | Taxable |
Lease or rental of any tangible personal property - copier, fax, vehicle, etc. |  | Taxable |
Advertising in newspapers, radio, television, etc. |  | Exempt |
Security cameras and other security equipment purchased |  | Taxable |
Security systems monitoring service |  | Exempt |
Tangible property purchased to be given away or donated. (Items that are given away or donated to a tax exempt entity are not subject to sales tax as of April 2007) |  | Taxable |
Promotional items including but not limited to: calendars, mugs, items of clothing, etc. |  | Taxable |
Plumbing, wiring, cabinets and other installation and repair services |  | Taxable |
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks, balloons stickers, pens and candy |  | Taxable |
Pest control materials and supplies |  | Taxable |
Janitorial supplies |  | Taxable |
Trash removal, shredding services, cleaning services (except when applying chemicals such as wax, scotch guard, etc.), plant watering and care |  | Exempt |
Utilities including but not limited to electricity, gas and water |  | Taxable |
Repairs, maintenance and remodeling labor services to existing commercial buildings or facilities |  | Taxable |
Labor services on original construction of new building or facility |  | Exempt |
Repair and replacement parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. |  | Taxable |
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. |  | Taxable |
Professional services such as legal or accounting services |  | Exempt |
Business cards, office supplies, paper, toner cartridges, etc. |  | Taxable |
Telephone answering services |  | Taxable |