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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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). |