S9999 HCPCS code: Sales tax
S9999 is the HCPCS Level II code for sales tax. Its Medicare coverage code is I (Not payable by Medicare): Medicare does not pay separately under this code; another code applies.
Code details
| Field | Value |
|---|---|
| Section | S codes — Temporary national codes (non-Medicare) |
| Coverage code | I — Not payable by Medicare |
| Pricing indicator | 00 — Not separately priced by Medicare |
| BETOS category | Z2 |
| Added | 2000-01-01 |
| Last action effective | 2000-01-01 |
What changed for S9999
- 2000-01-01: S9999 added to HCPCS Level II
- Next scheduled CMS quarterly update (HCPCS and DMEPOS fee schedule): 2027-01-01
Frequently asked questions
What is HCPCS code S9999?
S9999 is the HCPCS Level II code for sales tax. Short descriptor: "Sales tax".
Does Medicare cover S9999?
Coverage code I — Not payable by Medicare. Medicare does not pay separately under this code; another code applies.
Related S99 codes
- S9900 — Services by a journal-listed christian science practitioner for the purpose of healing, per diem
- S9901 — Services by a journal-listed christian science nurse, per hour
- S9960 — Ambulance service, conventional air service, nonemergency transport, one way (fixed wing)
- S9961 — Ambulance service, conventional air service, nonemergency transport, one way (rotary wing)
- S9970 — Health club membership, annual
- S9975 — Transplant related lodging, meals and transportation, per diem
- S9976 — Lodging, per diem, not otherwise classified
- S9977 — Meals, per diem, not otherwise specified
- S9981 — Medical records copying fee, administrative
- S9982 — Medical records copying fee, per page
- S9986 — Not medically necessary service (patient is aware that service not medically necessary)
- S9988 — Services provided as part of a phase i clinical trial
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Next steps
- Run a reimbursement report for a device billed under S9999
- Watch S9999 for fee, coverage and descriptor changes
- Build a full Medicare revenue model for S9999
Sources: CMS HCPCS Level II release October 2025; CMS DMEPOS fee schedule; CMS NCCI MUE tables; CMS Medicare utilization (physician and DME supplier files); CMS Medicare Coverage Database articles. Fees are Medicare allowables, not commercial rates. Not billing or legal advice.