A common tax question asked by physicians is whether hypodermic needles and syringes purchased for use in providing patients with medical care are subject to sales and use tax or not. The answer may sting a little. N.J.S.A. 54:32B-8.1c states that sales of supplies “purchased for use in providing medical care for compensation, but not transferred to the purchaser of the service….”are taxable. Hypodermic needles and syringes would fall under that category, so they are taxable.