State & Local Tax Blog

Durable Medical Equipment and Prosthetic Devices Exempt in GA

We were alerted by CCH that a Georgia regulation (Reg. 560-12-2-.30) addressing the sales and use tax treatment of sales of drugs and medical equipment has been amended to provide additional guidance regarding prosthetic devices, durable medical equipment, and insulin. 


Durable Medical Equipment

“Durable medical equipment” is intended to withstand repeated use, is primarily and customarily used for a medical purpose, is generally not useful absent illness or injury, and is appropriate to use in the home. The regulation gives examples of durable medical equipment. The sale or use of durable medical equipment is exempt from sales and use tax if paid for directly with funds of the United States or the State of Georgia pursuant to Medicare or Medicaid programs.

Prosthetic Devices

A “prosthetic device” is defined as a prescription replacement, corrective, or supportive device meant to artificially replace a missing portion of the body, correct or prevent a physical deformity or malfunction, or support a weak or deformed portion of the body. The sale or use of prosthetic devices is exempt from sales and use tax. The regulation gives examples of these devices.

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