Welcome to Just Answer. I am here to help you resolve your tax and finance concerns. Please feel free to ask anytime you need extra help.
You can purchase the medical equipment any place you wish. It gets included on Schedule A of your personal tax return. It does not get a special line or any other description. Please be sure to keep the prescription and keep a receipt for the purchase (including any shipping costs you pay). Also be careful just what size you purchase. The prescription is for your husband so a 6 person hot tub will not qualify if you are audited. A 2 person will qualify since that is a common size while a single person is not always available. Also, in your search, print and retain the pages if you shop online to illustrate (again if you are ever audited) that you did not go overboard. Sometimes a 4 person will be less costly than a 1 or 2 person and these pages will help substantiate that you were only trying to frugally honor the prescription.