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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

61 Pa. Code § 52.1. Purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices.

§ 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.


   The provisions of this §  52.1 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. §  7270).


   The provisions of this §  52.1 amended through March 9, 1984, effective March 10, 1984, 14 Pa.B. 845; amended July 20, 1990, effective July 21, 1990, 20 Pa.B. 3977. Immediately preceding text appears at serial pages (139179) to (139180) and (89221) to (89228).

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