Free DR-46NT - Florida

Nontaxable Medical and General Grocery List

DR-46NT R. 08/01

Chemical Compounds and Test Kits
Tax is not imposed on any chemical compound or test kit (including replacement parts) used for the diagnosis or treatment of disease, illness, or injury, dispensed according to an individual prescription or prescriptions written by a licensed practitioner authorized by the laws of the state to prescribe medicinal drugs. In addition, the following chemical compounds and test kits are specifically exempt with or without a prescription. Albustix reagent strips and tablets Blood pressure testing kits and materials Cholesterol tests Clinistix reagent strips Clinitest tablets, testape and similar products used by diabetics to test urine content Combistix reagent strips Dextrostix reagent strips Dextrotest kit and refills Diabetic test kits Galatest Ictotest reagent tablets Sugar test tablets for diabetics Thermometers, for human use Tuberculin patch test Urine testing kits and materials Urograph test

Common Household Remediescontinued
Burn ointments and lotions, including sunburn ointments generally sold for use in treatment of sunburn Calamine lotion Camphor Castor oil Cathartics Cod liver oil Cold capsules and remedies Cold sore and canker remedies Cough and cold items, such as cough drops and cough syrups Decadron turbinaire kit Denture adhesive products Diarrhea aids and remedies Dietary supplements and substitutes Digestive aids Disinfectants, for use on humans Diuretics Ear ache products and ear wax removal products Enema preparations Epsom salts Eye drops, lotions, ointments and washes, contact lens lubricating and rewetting solutions (contact lens cleaning solutions and disinfectants are taxable) Eye pads First aid kits Foot products (bunion pads, medicated callus pads and removers, corn pads or plasters, ingrown toenail preparations, and athlete's foot treatments) Fungicides, for use on humans Gargles, intended for medical use Gauze Glucose Glycerine products, intended for medical use Hay fever aid products Headache relief aid products Heat pads, medicated Herbal supplements Hydrogen peroxide Insect bite and sting preparations Insulin Itch and rash relievers Laxatives and cathartics Liniments Lip balms, ices, and salves Lotions, medicated Menstrual cramp relievers

Common Household Remediescontinued
Mercurochrome Milk of Magnesia Mineral oil Mistometers Motion sickness remedies Nasal drops and sprays Nicotine replacement therapy (nicotine patches and nicotine gum) Ointments, medicated Opaque drugs Oxygen, exempt as medical oxygen Pain relievers, oral or topical Parasiticides Petroleum jelly and gauze Poison ivy and oak relief preparations Protein hydrolysates Rectal preparations (hemorrhoid and rash) Rogaine Salt tablets Sinus reliever Sitz bath solutions Skin medications Sleep aids (inducers) Styptic pencils Suppositories, except contraceptives Teething lotions and powders Throat lozenges Toothache relievers Urinal bags Vitamins and mineral supplements Wart removers Witch hazel Worming treatments, for human use

Common Household Remedies
Tax is not imposed on any common household remedy dispensed according to an individual prescription or prescriptions written by a licensed practitioner authorized by the laws of the state to prescribe medicinal drugs. In addition, the following common household remedies are specifically exempt with or without a prescription. Adhesive tape Alcohol, rubbing and denatured Allergy relief products Analgesics (pain relievers) Antacids Anti-malarials Antiseptics Aromatic spirits of ammonia Asthma preparations Astringent, except cosmetic Band aids Bandages and bandaging materials Boric acid ointments Bronchial inhalation solutions Bronchial inhalers

Cosmetics and Toilet Articles
Cosmetics or toilet articles, notwithstanding the presence of medicinal ingredients, ARE TAXABLE. These include, but are not limited to, cold creams, suntan lotions, makeup, body lotion, soap, toothpaste, hair spray, shaving products, colognes, perfumes, shampoo, deodorant, and mouthwash. Cosmetic or toilet articles are exempt only when dispensed according to an individual prescription or prescriptions written by a licensed practitioner authorized by the laws of the state to prescribe medicinal drugs.

Flowers, Seeds, Fertilizers, Etc.
Fertilizer*, including peat, topsoil, and manure Flower seeds Fruit and nut trees Fungicides* Herbicides* Insecticides* Pesticides* Vegetable plants and seeds Weed killers*
* Exempt if used for application on or in cultivation of crops, groves, and home vegetable gardens or by commercial nurserymen. However, purchaser must furnish seller a certificate stating that the item is used exclusively for exempt purposes.

General Groceries - continued
Poultry and poultry products Pretzels, whether or not chocolatecoated or yogurt-coated* Salads, except those cooked or prepared on seller's premises Seafood and seafood products Spreads, except those cooked or prepared on seller's premises Sugar, sugar products, and substitutes; except candy and like items Tea, unless in liquid form Vegetable and vegetable products, including natural vegetable products that include natural vegetable juices
*Excludes items regarded and advertised as candy, as indicated on the label. **Ice cream; frozen yogurt; similar frozen dairy or nondairy products in cones, small cups, or pints; popsicles; frozen fruit bars; or other novelty items whether or not sold separately are taxable.

Prosthetic Appliances and Orthopedic Appliances
In addition to the specifically exempt items listed below, tax is not imposed on prosthetic and orthopedic appliances dispensed according to an individual prescription or prescriptions written by a licensed practitioner authorized by the state to prescribe medicinal drugs. Sales of medical equipment to physicians, dentists, hospitals, clinics, and like establishments do not qualify as prosthetic or orthopedic appliances and are taxable even though used in connection with medical treatment. Abdominal belts Arch supports, excluding shoe reliners and pads Artificial arteries Artificial eyes Artificial heart valves Artificial larynx Artificial limbs Artificial noses and ears Back braces Batteries, for use in prosthetic and orthopedic appliances Bone cement, nails, pins, plates, screws, and wax Braces and supports worn on the body to correct or alleviate a physical incapacity or injury Canes (all) Catheters Colostomy bags and appliances Colostomy deodrants Crutches, crutch tips, and pads Dentures, denture repair kits, cushions, etc. Eyelid load prosthetics Fluidic breathing assistors Hearing aids (repair parts, batteries, wires, condensers, etc.) Heart stimulators/defibrillators Hypodermic needles, hypodermic syringes, hypodermic syringe tubing and parts; used for medical purposes Lithotripters Mastectomy pads Pacemakers (cardiac) Patient safety vests Portable resuscitators Rupture belts Suspensories Temporary pacemakers Trusses Urinal bags Walkers, including walker chairs Walking bars Wheelchairs, including powered models, their parts, and repairs

General Groceries
The following general classifications of grocery products are exempt from tax, except when cooked or prepared on the seller's premises and sold for immediate consumption, sold as part of a prepared meal (whether hot or cold), or sold for immediate consumption within a place where the entrance is subject to an admission charge. Bakery products, for consumption off premises Bread or flour products Breakfast bars, cereal bars, granola bars, and nutritional food bars, whether or not such products are chocolate-coated Canned foods Cereal and cereal products Cheese and cheese products Cocoa and cocoa products* Coffee and coffee substitutes Crackers Dietary substitutes Eggs and egg products Fish and fish products Frozen foods Frozen yogurt, for consumption off premises** Fruits and fruit products, including 100 percent fruit juices (fruit drinks labeled ades, cocktails, or drink are taxable) Ice cream, for consumption off premises** Jellies and preserves Margarine, butter, and shortening Meal replacement powders and drinks Meat and meat products Milk and milk products Nuts, whether or not chocolatecoated, yogurt-coated, or honeycoated* Popcorn, whether or not caramelcoated* Potatoes and potato chips

Exempt Infant Supplies
Baby food Baby formulas, liquid or powder Baby teething lotion Baby teething powder Pedialyte

Exempt Miscellaneous Items
Bibles, hymn books, and prayer books Flags, United States or official state flag of Florida Water (excludes those with carbonation and flavorings added)

Optical Goods
Prescription eyeglasses, including items which become a part thereof, are exempt. Standard or stock eyeglasses and other parts sold without a prescription are taxable.

Pets
The purchase by a veterinarian of commonly recognized substances possessing curative or remedial properties which are ordered and dispensed as treatment for a diagnosed health disorder by or on the prescription of a duly licensed veterinarian, and which are applied to or consumed by animals for alleviation of pain or the cure or prevention of sickness, disease, or suffering are exempt. Also exempt are the purchase by a veterinarian of antiseptics, absorbent cotton, gauze for bandages, lotions, vitamins, and worm remedies.