| 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 |