Navigating the Tax Landscape of Medical Devices – A State-by-State Guide
When purchasing medical devices for personal or family use, your state may impact the overall cost of your items. While most states provide some form of sales tax exemption for medical devices, the details vary from state to state.
In general, most states provide a blanket exemption for all medical devices, or a tax exemption for medical devices prescribed by a licensed provider. However, there are some exceptions
Exemptions for All Prescribed Devices
These devices do not require a prescription from a physician in order to meet tax exempt status.
Wyoming, Nevada, North Dakota, Wisconsin, Illinois, Missouri, Tennessee, Alabama, Virginia, Pennsylvania, New York, Vermont, Maine, Rhode Island, Connecticut, New Jersey
Some Classes of Devices Taxed
In the following states, medical devices may be exempt from tax within certain situations. It's important to note the specifics, as exemptions often apply based on prescription, usage, or type of device.
If you live in one of the following states, we recommend researching the specific sales tax code to see if it applies to your situation.
Georgia: Exceptions apply to DME sold or prescribed by a physician
Minnesota: Subject to tax unless sold for home use or qualified under Medicare/Medicaid
Mississippi: Exemptions for certain equipment like prosthetics, orthotics, hearing devices, etc.
Montana: Subject to tax, with the exception of certain therapeutic and prosthetic devices.
Nebraska: Prescription required for mobility devices. For DME equipment, a prescription and eligibility for the medical assistance program must be established.
New Mexico: Exempt only if delivered by a licensed practitioner and the value of the device is included in the cost of service.
Ohio: Prescription required to meet exemption, except medical oxygen equipment sold for facility use.
South Carolina: Subject to tax, with the exception of devices paid for by South Carolina or Medicare/Medicare programs. These items must also be sold by a licensed South Carolina provider.
Washington: Subject to tax, with the exemption of certain items like prosthetic devices, oxygen systems, and others.
States Not Subject to Sales Tax
The following states do not have any statewide sales tax on any products, including medical devices.
Alaska, Delaware, Montana, New Hampshire, Oregon
Other Ways to Reduce the Cost of Your Medical Device
Understanding the tax landscape of medical devices is a single step in making an informed medical device purchase.
If you are looking for ways to cut costs when purchasing a medical device for you or a loved one, we also recommend:
Reviewing your insurance coverage: Most insurances provide at least partial coverage for prescribed medical devices.
Contacting a product expert here at Med Mart: With decades of experience, our experts can help you identify the most cost-effective equipment that fits both your needs and budget.
Med Mart Tax Exemption Program
Individuals, businesses, organizations, or agencies may qualify to make tax-exempt purchases. Our Tax Exemption Program supports tax-exempt purchases for sales sold by Med Mart.
Make sure that you have all the necessary information for enrollment:
- Territory/state in which you wish to enroll
- Entity type of your organization
- Organizations address
- Exemption numbers or exemption form* (if applicable)
Note: Some state or U.S. territory exemptions are only issued by their respective taxing authorities. If you have such an exemption, you will be required to submit a copy of your certificate for enrollment. Eligible certificates include a state resale certificate, tax exemption certificate, or other acceptable proof of tax exemption for the state or US territory where the items will be shipped.
Federal Government
Tax doesn't generally apply to purchases made by the United States government. In order to document that a sale has been made to an agent of the U.S. government, Med Mart requires a copy of one of the following to enroll in Med Marts Tax Exemption Program:
- Federal tax ID certificate
- Certificate of exempt status or affidavit
- Government voucher
Government Services Administration (GSA) Purchases:
In order for the federal exemption to apply, submit a completed GSA statement. This can be done so by email at helpdesk@medmart.com.
Apply for Tax Exemption Program
To apply for tax-exempt status, please fill out the form below. Our team will process your request and confirm your tax exemption status in 1-2 business days.
Please keep in mind invoices cannot be adjusted to remove tax after a customer has placed an order. If you require an invoice that does not show a sales tax charge, please wait to submit your order and payment until you have received confirmation your account is tax-exempt with Med Mart Medical.
Request Sales Tax Refund
Med Mart supports tax refunds for customers who qualify for the Tax Exemption Program.
- Tax exemption must be valid during the date of purchase
- Purchase must be directly from Med Mart and not through a marketplace (ie; Amazon, eBay, Walmart, etc.)
- Purchase must be made within 90 days of tax refund request
- Complete the application below
- Have your order number available during the application process
- Refunds are normally confirmed within 2 business days and fully refunded within 5 business days.
If you require an invoice that does not show a sales tax charge, please wait to submit your order and payment until you have received confirmation your account is tax-exempt with Med Mart. Unfortunately, we are unable to alter invoices after an order has been placed.
Med Mart Tax Exemption Program Terms and Conditions
Last updated January 24, 2021
Welcome to the Med Mart Tax Exemption Program. Queen City Med Mart, and/or its affiliates (collectively, "Med Mart," "we," or "us") provide Med Mart to you subject to these Med Mart Terms and Conditions ("Agreement"). BY CLICKING TO ACCEPT THIS AGREEMENT, YOU AGREE TO BE BOUND BY ALL TERMS OF THIS AGREEMENT, INCLUDING ALL TERMS INCORPORATED BY REFERENCE.
- Requirements for Tax Exemption. To request tax-exempt status in a particular state tax jurisdiction, you must provide us with a tax exemption certificate or other equivalent tax exemption documentation or information acceptable to the relevant tax authority. We reserve the right to reject any request in our sole discretion. If we do not reject your request, then subject to the terms of this Agreement, our systems will be configured to not collect sales or use taxes from you for that jurisdiction for purchases you make via Med Mart-operated website and over the phone during the exempt time period set forth in your tax exemption documentation or information.
- Representations, Warranties, and Indemnity. You represent and warrant to us that any tax documentation or information you provide to us is valid and accurately reflects your tax status and that you will provide updates as needed to ensure the documentation or information remains accurate at all times. All products and services purchased using an account designated with tax-exempt status and shipped to enrolled state tax jurisdictions will not be subject to sales and use tax. You agree to not use your tax-exempt account for the purchase of products or services that are not eligible for tax-exempt status. You further agree that if you do not use the products or services purchased with your tax-exempt account for the purpose for which your tax exemption applies, you will report and pay sales and use taxes directly to the state relating to the products or services to the extent required by law. In order to qualify for an exemption, you may be required by law to pay us using your organization’s payment method (e.g., a company credit card) and not a personal payment method (e.g., a personal credit card). To the extent you have a Business Account, you acknowledge that if you or any business user accounts associated with your Business Account, make tax-exempt purchases with a tax exemption certificate associated with the Business Account, that those purchases are made with the tax-exempt organization’s funds. You will comply with such requirements to the extent required by law. You agree to indemnify and hold us harmless for any and all claims relating to your breach of any representation, warranty, or obligation set forth in this Section 2.
- Changes in Status; Termination. We may, in our sole discretion and for any reason, refuse access to Med Mart, suspend or revoke your tax configuration for a particular state tax jurisdiction, or terminate your participation inMed Mart at any time. If you would like to terminate your participation in Med Mart, you may do so by contacting Med Mart customer service.
- Restrictions. Med Mart only makes tax-exempt configurations available to customers purchasing products via Med Mart-operated website and over the phone. In addition, we reserve the right to determine which products are eligible forMed Mart tax-exempt configuration. If the purchasing entity is left blank on your exemption documentation, it will only apply to any entity participating in Med Mart.
- Additional Jurisdictions. If we begin collecting tax in a new state or local tax jurisdiction, then regardless of any documentation you have provided to us in the past, you must request tax exemption status and provide valid exemption documentation for the new jurisdiction in order for us to consider your request for tax-exempt configuration in that jurisdiction.
- Changes to Agreement. We reserve the right to make changes to this Agreement at any time at our sole discretion. All changes will be effective upon posting the updated Agreement on the medmart.com website. YOUR CONTINUED USE OF ATEP FOLLOWING OUR POSTING OF THE UPDATED AGREEMENT WILL CONSTITUTE YOUR ACCEPTANCE OF SUCH CHANGES. If any condition of this Agreement is deemed invalid, void, or for any reason unenforceable, that condition will be deemed severable and will not affect the validity or enforceability of any remaining condition.
- Miscellaneous. In addition to this Agreement, your participation in this program is also subject to the medmart.com Conditions of Use and Privacy Notice (including without limitation the disclaimer of warranties, limitation of liability, disputes, and applicable law provisions of the Conditions of Use) which are incorporated by reference. To the extent that this Agreement is inconsistent with the Conditions of Use or Privacy Notice, this Agreement will control. You may not assign this Agreement, by operation of law or otherwise, without our prior written consent. Subject to that restriction, this Agreement will be binding on, inure to, and be enforceable against the parties and their respective successors and permitted assigns.
Marketplace Sales Tax & Exemption Policies
Med Mart Medical offers many of our items on martketplaces which include Amazon, eBay, and Walmart. These marketplaces have their own sales tax and exemption policies which are linked below. Med Mart is not able to assist with any questions or requests regarding sales tax and exemption on these marketplaces. We recommend that you reach out directly to the marketplace with any questions.
*Amazon Sales Tax & Exemption Policy
*eBay Sales Tax & Exemption Policy
*Walmart Sales Tax Policy
*Walmart Tax Exemption Policy