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News: Legislative Updates

Medical Record Copies not subject to Sales Tax

Monday, November 9, 2015  
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November 5, SVA Consulting

 

As a result of a decision by the Wisconsin Tax Appeals Commission in Cannon & Dunphy, S.C. vs. Wisconsin Department of Revenue (August 15, 2015), sales of paper copies of patient health care records (medical records) are no longer subject to Wisconsin sales or use tax if the medical records are sold to the patient or to a person authorized by the patient to receive the medical records. Although the department appealed this decision, the department's appeal was dismissed on procedural grounds. Sales of electronic copies of patient health care records (medical records) that are transmitted electronically continue to be nontaxable.

 

Record of the case is available on the website.


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