Ostomic items

From the 2024 DOR Tax Exemption Study

82.08.804; 82.12.804 - Ostomic items Description Ostomic items used by colostomy, ileostomy or urostomy patients are exempt from sales and use taxes. Ostomic items refer to disposable medical supplies such as bags, belts, tape, tubes, soap, jellies, germicides, etc. The exemption does not extend to undergarments, pads or shields, sponges, or rubber sheets. Purpose Reduces the cost of ostomic items. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1.382 $1.432 $1.482 $1.542 Local Taxes $0.620 $0.650 $0.670 $0.690 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $1.312 $1.482 $1.542 Local Taxes $0.000 $0.590 $0.670 $0.690 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the sales and use taxable activity growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local revenue estimates use the statewide average local sales and use taxes rate of 2.92%. Data Sources - Economic and Revenue Forecast Council, March 2