COVID-19 At-Home Test Kits

COVID-19 at-home test kits are subject to sales and use tax unless an exemption applies.

COVID-19 tests that are administered under the supervision of a health care professional and billed through health care insurance are not subject to sales and use tax. 

Home Results Test Kit

COVID-19 at-home test kits that provide results at home are taxable and no exemption applies.

Lab Results Home Test Kit

COVID-19 at-home test kits that require the test to be sent to a lab facility (service provider) to perform an analysis are not taxable.

This type of test kit is nontaxable because the kit is essential to the use of the service and is provided exclusively in connection with the service. The object of the transaction is the service.

Purchases by Schools

COVID-19 test kits purchased by public and private nonprofit schools and used by schools are exempt from sales tax.