When purchasing medical supplies in Maryland, it’s important to know whether they are subject to sales tax. While some medical items qualify for tax exemptions, others, such as over-the-counter products, are generally taxable. Here’s a breakdown of Maryland’s tax rules for medical supplies.
In Maryland, prescribed medical supplies and certain durable medical equipment are tax-exempt. This includes:
These items are considered necessary for maintaining health and wellness, which is why they qualify for an exemption under Maryland’s tax laws.
Medical supplies that do not require a prescription or are available over the counter are typically subject to sales tax. Examples include:
These items, while useful, are considered general consumer goods rather than essential medical necessities. As a result, they fall under Maryland’s standard sales tax rules.
Durable medical equipment is a special category of items designed for long-term medical use. While many DME products are tax-exempt when prescribed, it’s important to verify their eligibility before purchase. If a durable item is not prescribed or is intended for general use, it may not qualify for the tax exemption.
The tax treatment of medical supplies in Maryland reflects a policy to provide financial relief for essential healthcare needs while maintaining tax revenue on discretionary items. By understanding these distinctions, consumers can make informed decisions about their purchases and potentially save on necessary medical expenses.
