S9999 – Sales tax
HCPCS Level II code · S codes: Temporary National Codes (Non-Medicare)
HCPCS codeS9999
- Long description
- Sales tax
- Short description
- Sales tax
- Pricing indicator
00Not separately priced by Part B (bundled, not covered or Part A only)- Medicare coverage
INot payable by Medicare- BETOS category
Z2Undefined codes- Added
- January 1, 2000
- Last change
- January 1, 2000 – No change
Frequently asked questions
What is HCPCS code S9999?
S9999 is a HCPCS Level II code for sales tax.
Does Medicare cover S9999?
The HCPCS file lists coverage code I: Not payable by Medicare. Coverage and payment also depend on local coverage determinations and the patient’s plan.
Nearby S codes
- S9986 – Not medically necessary service (patient is aware that service not medically necessary)
- S9988 – Services provided as part of a phase i clinical trial
- S9989 – Services provided outside of the united states of america (list in addition to code(s) for service(s))
- S9990 – Services provided as part of a phase ii clinical trial
- S9991 – Services provided as part of a phase iii clinical trial
- S9992 – Transportation costs to and from trial location and local transportation costs (e.g., fares for taxicab or bus) for clinical trial participant and one caregiver/companion
- S9994 – Lodging costs (e.g., hotel charges) for clinical trial participant and one caregiver/companion
- S9996 – Meals for clinical trial participant and one caregiver/companion
Source: CMS HCPCS Level II quarterly file, October 2026. Reference only – check payer policy before billing.