This bill adds over-the-counter medicines and drugs to the sales tax exemption for medicines sold for humans on a doctor's prescription as long as the over-the-counter medicine or drug is labelled according to the requirements of the United States Food and Drug Administration. Medicines or drugs included in the new exemption include anesthetics; antacids; contraceptive supplies, drugs, devices and products approved by the United States Food and Drug Administration to prevent pregnancy; medication prepared for use in the eyes, ears or nose; opioid antagonists; products intended to be taken for coughs, colds, asthma or allergies; and steroidal medicines.

Statutes affected:
Bill Text LD 1734, SP 680: 36.1760