Sales Tax Exemption Fix Needed - 05/20/2016
Although the Legislature intended current law to provide an exemption from sales taxes for all “intravenous systems, supplies, and replacement parts used in the treatment of humans,” recent interpretations by Comptroller staff have confused common medical terminology with misapplied accounting interpretations of medical terms. Health care providers understand intravenous (IV) systems to include various combinations of needles, tubing, ports, and other components, most of which are low-cost single-use items that can be used for many purposes in both inpatient and outpatient settings.