Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0522

(b) SPECIFIC ITEMS CLASSIFIED.

425.0522 Miscellaneous Items. Summarized below is the application of tax to the sales of the following items by a licensed pharmacist pursuant to a prescription by a doctor. In some cases a prescription is not required as noted.

Items Tax Application
Alcohol, Isopropyl exempt
Aspirator, nasal taxable
Bandages, dressings, and gauzes (nonmedicated) taxable; generally exempt if for ostomy patient
Sanitary napkin/tampon type taxable
Bandages, dressings, and gauzes (medicated) exempt
Breast pump taxable
Catheters, external male, intermittent suction nonspecific suction catheters are external and generally taxable. External male and intermittent catheters when used post-surgically for purposes of urinary drainage through either a natural or artificial opening are exempt.
Condoms taxable
Contraceptive creams, foams, jellies, and suppositories exempt
Diabetic test supplies: glucose test strips and skin puncture lancets exempt
Diabetic test supplies: tablets, tape, etc. taxable
Diaphragms taxable
Fountain syringe, general use taxable
Disposable gloves taxable
Hearing aid batteries generally taxable; exempt if dispensed by a hearing aid dispenser licensed by the Board of Medical Quality Assurance (tax is due on the sale to licensed hearing aid dispensers)
Hot water bottle taxable
Hypodermic needles, general use taxable
Hypodermic syringes, general use taxable
Incontinence supplies: disposable briefs, diapers (adult and infant), pads, shields, underpads for beds, pant systems including reusable briefs and liners. taxable
Incontinence supplies: skin care creams and washes exempt
Intravenous solutions administration set taxable if indicated that billed lumpsum
Invalid cushions, not fully worn on the body taxable
Lubricating jelly exempt
Nebulizer, bulb type taxable
Ostomy supplies: adhesives, adhesive removers, colostomy, fistula and ileostomy bags, urostomy bags, skin protectives, peristomal coverings, skin care creams and washes, tubes, clamps, connectors, tracheostomy supplies exempt, prescription not necessary for ostomy patient
Sheeting, waterproof taxable
Suspensory (athletic supporter) exempt, orthotic device
Swabsticks, saturated exempt
Syringe, bulb types (general use) taxable
Syringe, hypodermic (insulin): disposable and reusable with and without needles, various capacities exempt
Syringe, irrigation taxable
Thermometers taxable
Urinary drainage/irrigation supplies: Urinary drainage collection units—leg bags exempt if fully worn on the body
Tubes, clamps, connectors exempt if fully worn on the body
Vaporizer taxable. 3/3/95.
(Am. 2004–2; Am. 2005–2).