Georgia Sales Tax on Medical Goods and Services Georgia: Sales Tax Handbook


Are Medical Goods and Services subject to sales tax?

While Georgia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of medical goods and services in Georgia, including medical devices, medical services and medicines. To learn more, see a full list of taxable and tax-exempt items in Georgia.

Medical Devices
In the state of Georgia, the exemptions apply only to the use or sale of any sort of durable medical equipment or prosthetic device which is sold or used pursuant to an issued prescription, and to the sale or use of all mobility enhancing equipment which was prescribed by a physician.

Medical Services
Sales of medical services are exempt from the sales tax in Georgia.

In the state of Georgia, the prescription drugs are considered to be exempt. Any drug samples which are distributed free of charge are also considered to be exempt.

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