Items which do not contain medication, for example bandages, surgical tape and vaseline, are taxable. Purchases of certain medical devices like hearing aids, dentures or corrective eyeglasses are not taxable. However, if you purchase a thermometer or blood pressure kit, you must pay tax. Durable medical equipment such as wheelchairs, crutches and walkers are also exempt from sales tax. When these items are purchased by medical providers such as hospitals, nursing homes and doctors' offices for use in those facilities, they are taxable.
More information is available on the taxability of rentals and leases .