1 DR-46NT Nontaxable Medical Items and General Grocery List R. 01/18 Rule 12A-1.097 Florida Administrative Code Effective 01/18 Common Household Remedies - Common Household Remedies Chemical Compounds and Test Kits continued Chemical compounds and test kits used Tax is not imposed on any common for the diagnosis or treatment of disease, household remedy dispensed according to Foot products (bunion pads, medicated an individual prescription or prescriptions illness, or injury, dispensed according to callus pads and removers, corn written by a licensed practitioner an individual prescription or prescriptions 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) common household remedies are medicinal drugs are EXEMPT. In addition, Gargles, intended for medical use specifically EXEMPT with or without a the following chemical compounds and Gauze test kits (including replacement parts) for prescription. 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 swabs containing ethyl or isopropyl Allergy test kits that use human blood Hay fever aid products to test for the most common alcohol Headache relief aid products Allergy relief products allergens Hot or cold disposable packs for Anemia meters and test kits Ammonia inhalants/smelling salts medical purposes Analgesics (pain relievers) Antibodies to Hepatitis C test kits Hydrogen peroxide Antacids Bilirubin test kits (blood or urine) 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 Astringents, except cosmetic compounds, and test kits to test feminine anti-itch creams human blood for levels of albumin, Band-aids Laxatives and cathartics Bandages and bandaging materials cholesterol, HDL, LDL, triglycerides, Lice treatments (pediculicides), glucose, ketones, or other detectors Boric acid ointments including shampoos, combs, and Bronchial inhalation solutions of illness, disease, or injury sprays Bronchial inhalers Blood sugar (glucose) test kits, reagent Liniments Burn ointments and lotions, including strips, test tapes, and other test kit Lip balms, ices, and salves sunburn ointments generally sold for refills 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 Castor oil Fecal occult blood tests (colorectal 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, drops and cough syrups Influenza AB test kits including nicotine patches, gums, Denture adhesive products Middle ear monitors and lozenges Diarrhea aids and remedies Prostate Specific Antigen (PSA) test Ointments, medicated Digestive aids kits Pain relievers, oral or topical Prothrombin (clotting factor) test kits Disinfectants, for use on humans Petroleum jelly and gauze Diuretics Thermometers, for human use Poison ivy and oak relief preparations Earache products and ear wax removal Thyroid Stimulating Hormone (TSH) test Rectal preparations (hemorrhoid and kits products rash) 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 poultice leukocytes, nitrite, pH, or protein 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 washes, contact lens lubricating and Urinary tract infection test kits Teething lotions and powders rewetting solutions (Contact lens Vaginal acidity (pH) test kits 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
2 DR-46NT R. 01/18 Page 2 Other Exempt Medical Items - Prosthetic Appliances or Cosmetics and Toilet Articles Orthopedic Appliances - continued Cosmetics and toilet articles ARE continued TAXABLE , even when the cosmetic Unless listed as a specifically tax- or toilet article contains medicinal exempt item, sales of medical Suspensories ingredients. Examples of cosmetics are equipment to physicians, dentists, Trusses cold cream, suntan lotion, makeup, body hospitals, clinics, and like Urine collectors and accessories lotion, soap, toothpaste, hair spray, establishments are TAXABLE, even Walkers, including walker chairs shaving products, cologne, perfume, though the equipment may be used in Walking bars shampoo, deodorant, and mouthwash. connection with medical treatment. Wheelchairs, including powered Cosmetics and toilet articles are models, their parts, and repairs Optical Goods EXEMPT only when dispensed Other Exempt Medical Items according to an individual prescription 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. 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 treatment center. A qualified patient is a Products to Absorb Menstrual Prosthetic or orthopedic appliances resident of Florida that has been added Flow dispensed according to an individual to the medical marijuana use registry by prescription written by a licensed Products used to absorb menstrual flow a qualified physician and has presented practitioner (a physician, osteopathic are EXEMPT from Tax. Some examples a qualified patient identification card to physician, chiropractic physician, of items that would be EXEMPT are: the medical marijuana treatment center. podiatric physician, or dentist duly Menstrual cups licensed under Florida law) are EXEMPT. Medical products and supplies used Panty liners in the cure, mitigation, alleviation, Sanitary napkins In addition, the following prosthetic and prevention, or treatment of injury, Tampons orthopedic appliances are specifically disease, or incapacity that are EXEMPT under Florida law or have been General Groceries temporarily or permanently incorporated certified by the Department of Health as into a patient or client or an animal by The following general classifications EXEMPT without a prescription. 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 (except food products prepared off the Medical products, supplies, or devices shoe reliners and pads seller’s premises and sold in the original are EXEMPT when they are: Artificial eyes container or sliced into smaller portions), 1. dispensed under federal or state Artificial limbs sold as part of a prepared meal (whether law only by the prescription or Artificial noses and ears hot or cold), or sold for immediate order of a licensed practitioner, Back braces consumption within a place where the e.g., “Rx only” or “CAUTION: Batteries, for use in prosthetic and entrance is subject to an admission Federal law restricts this device orthopedic appliances charge are TAXABLE. Sandwiches sold to sale by or on the order of a Braces and supports worn on the ready for immediate consumption are [designation of a licensed health body to correct or alleviate a TAXABLE. care practitioner authorized to use physical incapacity or injury or order the use of the device]”; Canes (all) Baked goods and baking mixes and Baking and cooking items advertised Crutches, crutch tips, and pads intended for use on a single 2. and normally sold for use in Dentures, denture repair kits, and patient and are not intended to be cooking or baking, such as cushions reusable. Dialysis machines and artificial kidney chocolate morsels, flavored machines, parts, and accessories frostings, glazed or candied Some examples of items that would Fluidic breathing assistors; portable fruits, marshmallows, powdered meet these requirements are: sugar, or food items intended for resuscitators Artificial arteries, heart valves, and Hearing aids (repair parts, batteries, decorating baked goods larynxes wires, condensers) Bread or flour products Bone cement, nails, pins, plates, Breakfast bars, cereal bars, granola Heart stimulators and external screws, and wax defibrillators bars, and other nutritional food Catheters Mastectomy pads bars, including those that are Eyelid load prosthesis Ostomy pouch and accessories candy-coated or chocolate-coated Pacemakers Butter Patient safety vests Canned foods Rupture belts Cereal and cereal products
3 DR-46NT R. 01/18 Page 3 General Groceries - continued Bakeries, Pastry Shops, or Similar General Groceries - continued Establishments Cheese and cheese products Meat and meat products 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. such as mayonnaise, ketchup, or Natural fruit juices containing Bakery products sold by bakeries, mustard 100 percent fruit juices (Fruit pastry shops, or similar establishments Cookies, including chocolate-coated drinks labeled ades, beverages, that have eating facilities are TAXABLE, or cream-filled cocktails, drink or fruit or except when sold for consumption Crackers vegetable flavor, flavored, or off premises. Bakery products sold Dairy products flavorings are TAXABLE.) in quantities of five (5) or fewer are Dairy substitutes Peanut butter presumed to be TAXABLE. Bakery Dietary substitutes (including herbal Poultry and poultry products products, regardless of the quantity, that supplements) Salad dressings and dressing mixes are not packaged with an intention by Drinking water, including water Salt, salt tablets, pepper, spices, the customer to consume the products enhanced by the addition seeds, herbs, seasonings, blends, off the premises are also presumed to of minerals (except when extracts, and flavorings, whether be TAXABLE. carbonation or flavorings have natural or artificial been added to the water in the Sandwich spreads Exempt Infant Supplies manufacturing process) Sauces and gravies Eggs and egg products Baby food Seafood and seafood products Fish, shellfish, and other fish Baby formulas, liquid or powder Snack foods, including chips, corn products Baby teething lotion chips, potato chips, cheese puffs Food coloring Baby teething powder and curls, cereal bars, cracker Food supplements Oral electrolyte solutions for infants jacks, granola bars, nuts and Frozen foods and children edible seeds, pork rinds, and Fruit (including fruit sliced, chunked, pretzels, including those that are Exempt Miscellaneous Items or otherwise cut by the retailer) chocolate-coated, honey-coated, Fruit snacks, fruit roll-ups, and dried or candy-coated (Candy and like Bibles, hymn books, and prayer fruit, including those sweetened items regarded and advertised as books with sugar or other sweeteners candy, as indicated on the label, Flags, United States or official state Gelatins, puddings, and fillings, are TAXABLE.) flag of Florida including flavored gelatin desserts, Spreads, except those cooked or Seeds and Fertilizers puddings, custards, parfaits, pie prepared on the seller’s premises fillings, and gelatin base salads Sugar, sugar products, and Fertilizers, including peat, topsoil, Grain products and pastas, including substitutes 1 and 2 and manure macaroni and noodle products, Tea (including herbal tea), unless sold Seeds, including field, garden, and rice and rice dishes in liquid form flower (no exemption certificate Honey Vegetables and vegetable products, required) Ice cream, frozen yogurt, sherbet, including natural vegetable 1 and 2 Fungicides and similar frozen dairy or products that include natural 1 and 2 Herbicides nondairy products sold in units vegetable juices 1 and 2 Insecticides larger than one pint (Ice cream, Vegetable juices, natural (except 1 and 2 Pesticides frozen yogurt, and similar frozen those labeled as ades, beverages, Seedlings, cuttings, plants, and fruit dairy or nondairy products in cocktails, drink, or fruit or or nut trees used to produce food cones, small cups, or pints, and vegetable flavor, flavored, or 2 for humans popsicles, frozen fruit bars, or flavorings) 1 and 2 Weed killers other novelty items, whether sold Vegetable oils, lard, olive oil, separately or in multiple units are shortenings, and oleomargarine 1 Exempt if used for application on TAXABLE.) Vegetable salads, fresh (except those or in cultivation of crops, groves, Jams, jellies, and preserves sold cooked with eating utensils) and home vegetable gardens or by Margarine Vitamins and minerals commercial nurserymen. Marshmallows 2 must The purchaser furnish the Meal replacement powders and seller a certificate stating that drinks, including liquid food the item is used exclusively for supplements exempt purposes.