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Sales and Use Tax TAA 19A-020 Medical Exemptions

TAX: Sales and Use

TAA #: 19A-020

ISSUE: Medical Exemptions

STATUTE CITE: Section 212.08(2)(a), Fla. Stat.

RULE CITE: 12A-1.020(7)(a)5., Fla. Admin. Code

QUESTION: Whether the rental of a “Blood Coagulation Analyzer XXXXXXXXXXXXXX”

and a “XXXXXXXXXXXXXXXX Hematology Analyzer” is exempt from taxation.

ANSWER: Yes, the rental of the “Blood Coagulation Analyzer


Analyzer” are exempt from taxation pursuant to Section 212.08(2)(a), Fla. Stat., and Rule

12A-1.020(7)(a)5., Fla. Admin. Code.

October 3, 2019






Technical Assistance Advisement

Sales & Use Tax

Section 212.08, Florida Statutes

Rule 12A -1.020, Florida Administrative Code




This is in response to your letter dated July 30, 2019, requesting this Department’s

issuance of a Technical Assistance Advisement (“TAA”) pursuant to Section 213.22,

Florida Statutes (Fla. Stat.), and Chapter 12-11, Florida Administrative Code (Fla. Admin.

Code) regarding the taxability of certain blood analyzers used by your client,



XXXXXXXXXXXXXXXXXXXXXXXXXXXXX. Your request has been carefully examined,

and the Department finds it to be in compliance with the requisite criteria set forth in

Chapter 12-11, Fla. Admin. Code. This response to your request constitutes a TAA and

is issued to you under the authority of Section 213.22, Fla. Stat.


Whether XXXXXXXXXXXXXXXXXXX’s rentals of a “Blood Coagulation Analyzer

XXXXXXXXXXXXXXXXXXXXX” and a “XXXXXXXX Hematology Analyzer” are exempt

from taxation?

Facts Provided by Taxpayer

The printouts attached to your e-mail explain that the automated Blood Coagulation

Analyzer is a cap-piercing model that measures blood samples while the tubes within

which the blood is contained remain closed. This machine is used to test thrombotic

tendency and for health monitoring. The testing parameters of the blood coagulation

analyzer include eight (8) parameters of coagulation factors and testing parameters for

chromogenic substrate, turbidimetric immunoassay, and agglutination. The Hematology

Analyzer is used for in-vitro diagnostic screening of patient populations in clinical

laboratories and provides Complete Blood Cell (CBC) count, Leukocyte 5-Part Differential

(Diff), Reticulocyte (Retic), and Nucleated Red Blood Cell (NRBC) per cent on whole


Law and Discussion

Section 212.08, Florida Statutes (Fla. Stat.), provides, in pertinent part:

The sale at retail, the rental, the use, the consumption, the distribution,

and the storage to be used or consumed in this state of the following

are hereby specifically exempt from the tax imposed by this chapter.



(a) ….. chemical compounds and test kits used for the diagnosis or

treatment of human disease, illness or injury…

Emphasis added.

Rule 12A-1.020(7), Fla. Admin. Code, states, in pertinent part:



(a) The sale of chemical compounds and test kits used for

the diagnosis or treatment of human disease, illness, or

injury is exempt. The following is a nonexhaustive list of

chemical compounds and test kits that are not subject to tax:


5. Blood analyzers, blood collection tubes, lancets, capillaries,

test strips, tubes containing chemical compounds, and test kits to

test human blood for levels of albumin, cholesterol, HDL, LDL,

triglycerides, glucose, ketones, or other detectors of illness,

disease, or injury;…

Emphasis added. Further, Form DR-46NT, which is incorporated by reference in Rule

12A-1.097, Fla. Admin. Code, specifically exempts the human use, with or without a

prescription, of “blood analyzers.”

Concluding Statement

Taxpayer’s rental of the “Blood Coagulation Analyzer XXXXXXXXXXXXXXXX” and the

“XXXXXXXXXXXXX Hematology Analyzer,” used for the diagnosis or treatment of human

disease, illness, or injury, are exempt from taxation as “blood analyzers” pursuant to

Section 212.08(2)(a), Fla. Stat., and Rule 12A-1.020(7)(a)5., Fla. Admin. Code.

This response constitutes a Technical Assistance Advisement under Section 213.22, Fla.

Stat., which is binding on the Department only under the facts and circumstances

described in the request for this advice, as specified in Section 213.22, Fla. Stat. Our

response is predicated on those facts and the specific situation summarized above. You

are advised that subsequent statutory or administrative rule changes, or judicial

interpretations of the statutes or rules, upon which this advice is based, may subject

similar future transactions to a different treatment than expressed in this response.

You are further advised that this response, and your request and related backup

documents are public records under Chapter 119, Fla. Stat., and are subject to disclosure

to the public under the conditions of Section 213.22, Fla. Stat. Confidential information

must be deleted before public disclosure. In an effort to protect confidentiality, we request

you provide the undersigned with an edited copy of your request for Technical Assistance

Advisement, and the backup material and this response, deleting names, addresses and

any other details which might lead to identification of the taxpayer. Please submit your

redacted request and backup material to the Department within 10 days of the date of this




October 3, 2019

Florida Department of Revenue

Page #4


Donna La Plante

Donna La Plante

Senior Attorney

Florida Department of Revenue

Technical Assistance and Dispute Resolution

Record ID: # XXXXX





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