61 Pa. Code § 52.1 - Purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices
(a)
General. This section is intended to clarify the extent to
which the sale or use of drugs, medicines, medical supplies, medical equipment
and prosthetic or therapeutic devices is subject to tax. The determination that
purchases qualify for exemption as medicines, medical supplies and the like, is
based essentially upon the use for which the purchases are intended rather than
upon the occupation of the purchaser.
(b)
Exempt purchases. The
following constitute exempt purchases:
(1)
Medicines and drugs. The sale at retail or use of prescription
or nonprescription medicines and drugs.
(2)
Medical supplies. The
sale at retail or use of tangible personal property for use in alleviation or
treatment of injury, illness, disease or incapacity, and which is consumed
during the use.
(3)
Dentists' materials. The purchase or use by a dentist of
materials used in dental treatment and property (such as dentures, fillings,
crowns, inlays, bridges, lingual or palatal bars) transferred by the dentist to
the patient.
(4)
Therapeutic or prosthetic devices. Therapeutic or prosthetic
devices designed for the use of a particular individual to correct or alleviate
a physical incapacity.
(5)
Wrapping supplies. The sale at retail or use of wrapping
supplies and nonreturnable containers, such as medicine bottles, ointment tins,
prescription bottles and pill bottles, envelopes, or boxes when the sale or use
is incidental to delivery of personal property. Reference should be made to
§
32.6 (relating to wrapping
supplies, equipment and services).
(c)
Taxable purchases. The
sale at retail or use of medical equipment remains subject to tax, unless the
equipment qualifies as an exempt therapeutic or prosthetic device under
subsection (b).
(d)
Retailers' Information Booklet. To facilitate the
administration of this chapter, the Department will publish a list of taxable
and exempt property in the Pennsylvania Bulletin under §
58.1 (relating to publication of
list of taxable and exempt tangible personal property). In addition, the
Department may prepare for use by taxpayers a Retailers' Information Booklet
which summarizes this chapter, provides supplemental procedural instructions
for the submission of reports and tax remittances and contains a list of
taxable and nontaxable items. A copy of this publication may be obtained from
the Department upon request.
Notes
The provisions of this § 52.1 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. § 7270).
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