1 DR- 46nt . Nontaxable Medical Items and General Grocery List R. 01/18. Rule Florida Administrative Code Effective 01/18. Chemical Compounds and Test Kits Common Household Remedies Common Household Remedies - Chemical compounds and test kits used Tax is not imposed on any common continued for the diagnosis or treatment of disease, household remedy dispensed according to Foot products (bunion pads, medicated illness, or injury, dispensed according to an individual prescription or prescriptions callus pads and removers, corn an individual prescription or prescriptions written by a licensed practitioner pads or plasters, ingrown toenail written by a licensed practitioner authorized by Florida law to prescribe preparations, and athlete's foot authorized by Florida law to prescribe medicinal drugs. In addition, the following treatments). medicinal drugs are EXEMPT. In addition, common household remedies are Gargles, intended for Medical use the following chemical compounds and specifically EXEMPT with or without a Gauze test kits (including replacement parts) for prescription.
2 Glucose for treatment or diagnosis of HUMAN USE are EXEMPT, with or without diabetes Adhesive tape a prescription. Glycerin products, intended for Medical Alcohol, alcohol wipes, and alcohol use Allergy test kits that use human blood swabs containing ethyl or isopropyl Hay fever aid products to test for the most common alcohol Headache relief aid products allergens Allergy relief products Hot or cold disposable packs for Anemia meters and test kits Ammonia inhalants/smelling salts Medical purposes Antibodies to Hepatitis C test kits Analgesics (pain relievers). Hydrogen peroxide Bilirubin test kits (blood or urine) Antacids Insect bite and sting preparations Blood analyzers, blood collection Antifungal treatment drugs Insulin tubes, lancets, capillaries, test Antiseptics Ipecac strips, tubes containing chemical Asthma preparations Itch and rash relievers, including compounds, and test kits to test Astringents, except cosmetic feminine anti-itch creams human blood for levels of albumin, Band-aids Laxatives and cathartics cholesterol, HDL, LDL, triglycerides, Bandages and bandaging materials Lice treatments (pediculicides), glucose, ketones, or other detectors Boric acid ointments including shampoos, combs, and of illness, disease, or injury Bronchial inhalation solutions sprays Blood sugar (glucose)
3 Test kits, reagent Bronchial inhalers Liniments strips, test tapes, and other test kit Burn ointments and lotions, including Lip balms, ices, and salves refills sunburn ointments generally sold for Lotions, medicated Blood pressure monitors, kits, and use in treatment of sunburn Menstrual cramp relievers parts Calamine lotion Mercurochrome Breast self-exam kits Camphor Milk of Magnesia Fecal occult blood tests (colorectal Castor oil Mineral oil tests) Cod liver oil Minoxidil for hair regrowth Hemoglobin test kits Cold capsules and remedies Motion sickness remedies Human Immunodeficiency Virus (HIV) Cold sore and canker remedies Nasal drops and sprays test kits and systems Cough and cold Items , such as cough Nicotine replacement therapies, Influenza AB test kits drops and cough syrups including nicotine patches, gums, Middle ear monitors Denture adhesive products and lozenges Prostate Specific Antigen (PSA) test Diarrhea aids and remedies Ointments, medicated kits Digestive aids Pain relievers, oral or topical Prothrombin (clotting factor) test kits Disinfectants, for use on humans Petroleum jelly and gauze Thermometers, for human use Diuretics Poison ivy and oak relief preparations Thyroid Stimulating Hormone (TSH) test Earache products and ear wax removal Rectal preparations (hemorrhoid and kits products rash).
4 Urinalysis test kits, reagent strips, Enema preparations Sinus relievers tablets, and test tapes to test levels, Epsom salts Sitz bath solutions such as albumin, blood, glucose, External analgesic patch, plaster, and Skin medications leukocytes, nitrite, pH, or protein poultice Sleep aids (inducers). levels, in human urine as detectors Eye bandage, patch, and occlusor Styptic pencils of illness, disease, or injury Eye drops, lotions, ointments and Suppositories, except contraceptives Urinary tract infection test kits washes, contact lens lubricating and Teething lotions and powders Vaginal acidity (pH) test kits rewetting solutions (Contact lens Throat lozenges cleaning solutions and disinfectants Chemical compounds and test kits used Toothache relievers are TAXABLE.). for the diagnosis or treatment of animals' Wart removers First aid kits disease, illness, or injury are TAXABLE. Witch hazel Worming treatments (anthelmintics), for human use DR- 46nt .
5 R. 01/18. Page 2. Cosmetics and Toilet Articles Prosthetic Appliances or Other Exempt Medical Items - Cosmetics and toilet articles ARE. Orthopedic Appliances - continued TAXABLE, even when the cosmetic continued Unless listed as a specifically tax- or toilet article contains medicinal Suspensories exempt item, sales of Medical ingredients. Examples of cosmetics are Trusses equipment to physicians, dentists, cold cream, suntan lotion, makeup, body Urine collectors and accessories hospitals, clinics, and like lotion, soap, toothpaste, hair spray, Walkers, including walker chairs establishments are TAXABLE, even shaving products, cologne, perfume, Walking bars though the equipment may be used in shampoo, deodorant, and mouthwash. Wheelchairs, including powered connection with Medical treatment. Cosmetics and toilet articles are models, their parts, and repairs EXEMPT only when dispensed Optical Goods according to an individual prescription Other Exempt Medical Items Prescription eyeglasses, lenses, and or prescriptions written by a licensed contact lenses, including Items that Hypodermic needles and syringes practitioner authorized by Florida law to become a part thereof, are EXEMPT.
6 Lithotripters prescribe medicinal drugs. Standard or stock eyeglasses and other Marijuana and marijuana delivery parts sold without a prescription are Prosthetic Appliances or devices when sold for medicinal use to a TAXABLE. Orthopedic Appliances qualified patient by a Medical marijuana Prosthetic or orthopedic appliances treatment center. A qualified patient is a Products to Absorb Menstrual dispensed according to an individual resident of Florida that has been added Flow prescription written by a licensed to the Medical marijuana use registry by a qualified physician and has presented Products used to absorb menstrual flow practitioner (a physician, osteopathic are EXEMPT from Tax. Some examples physician, chiropractic physician, a qualified patient identification card to the Medical marijuana treatment center. of Items that would be EXEMPT are: podiatric physician, or dentist duly Menstrual cups licensed under Florida law) are EXEMPT.
7 Medical products and supplies used Panty liners In addition, the following prosthetic and in the cure, mitigation, alleviation, Sanitary napkins orthopedic appliances are specifically prevention, or treatment of injury, Tampons EXEMPT under Florida law or have been disease, or incapacity that are temporarily or permanently incorporated General Groceries certified by the Department of Health as EXEMPT without a prescription. into a patient or client or an animal by The following General classifications a licensed practitioner or a licensed of grocery products are EXEMPT from Abdominal belts veterinarian are EXEMPT. Examples are tax. However, food products prepared Arch, foot, and heel supports; gels, dental bridges and crowns. and sold for immediate consumption insoles, and cushions, excluding Medical products, supplies, or devices (except food products prepared off the shoe reliners and pads are EXEMPT when they are: seller's premises and sold in the original Artificial eyes 1.)
8 Dispensed under federal or state container or sliced into smaller portions), Artificial limbs law only by the prescription or sold as part of a prepared meal (whether Artificial noses and ears order of a licensed practitioner, hot or cold), or sold for immediate Back braces , Rx only or CAUTION: consumption within a place where the Batteries, for use in prosthetic and Federal law restricts this device entrance is subject to an admission orthopedic appliances to sale by or on the order of a charge are TAXABLE. Sandwiches sold Braces and supports worn on the [designation of a licensed health ready for immediate consumption are body to correct or alleviate a care practitioner authorized to use TAXABLE. physical incapacity or injury Canes (all) or order the use of the device] ; Baked goods and baking mixes Crutches, crutch tips, and pads and Baking and cooking Items advertised Dentures, denture repair kits, and 2. intended for use on a single and normally sold for use in cushions patient and are not intended to be cooking or baking, such as Dialysis machines and artificial kidney reusable.
9 Chocolate morsels, flavored machines, parts, and accessories Some examples of Items that would frostings, glazed or candied Fluidic breathing assistors; portable meet these requirements are: fruits, marshmallows, powdered resuscitators Artificial arteries, heart valves, and sugar, or food Items intended for Hearing aids (repair parts, batteries, larynxes decorating baked goods wires, condensers) Bone cement, nails, pins, plates, Bread or flour products Heart stimulators and external screws, and wax Breakfast bars, cereal bars, granola defibrillators Catheters bars, and other nutritional food Mastectomy pads Eyelid load prosthesis bars, including those that are Ostomy pouch and accessories Pacemakers candy-coated or chocolate-coated Patient safety vests Butter Rupture belts Canned foods Cereal and cereal products DR- 46nt . R. 01/18. Page 3. General Groceries - continued General Groceries - continued Bakeries, Pastry Shops, or Similar Cheese and cheese products Meat and meat products Establishments Cocoa Meat substitutes Bakery products sold by bakeries, Coffee and coffee substitutes Milk and milk products, including pastry shops, or similar establishments Condiments and relishes, including products intended to be mixed that do not have eating facilities are seasoning sauces and spreads, with milk EXEMPT.
10 Such as mayonnaise, ketchup, or Natural fruit juices containing mustard 100 percent fruit juices (Fruit Bakery products sold by bakeries, Cookies, including chocolate-coated drinks labeled ades, beverages, pastry shops, or similar establishments or cream-filled cocktails, drink or fruit or that have eating facilities are TAXABLE, Crackers vegetable flavor, flavored, or except when sold for consumption Dairy products flavorings are TAXABLE.) off premises. Bakery products sold Dairy substitutes Peanut butter in quantities of five (5) or fewer are Dietary substitutes (including herbal Poultry and poultry products presumed to be TAXABLE. Bakery supplements) Salad dressings and dressing mixes products, regardless of the quantity, that Drinking water, including water Salt, salt tablets, pepper, spices, are not packaged with an intention by enhanced by the addition seeds, herbs, seasonings, blends, the customer to consume the products of minerals (except when extracts, and flavorings, whether off the premises are also presumed to carbonation or flavorings have natural or artificial be TAXABLE.)