Over-the-counter drugs that sold by prescription

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Podiatric Physicians Retail Sales Tax/retailing B&O Tax Print Retail sales tax/retailing B&O tax All sales of personal goods or charges for retail services to a consumer are subject to retail sales tax and are taxable under the retailing B&O tax classification. Transactions subject to retail sales tax Podiatric physicians must pay retail sales tax on items purchased for their own use, unless the purchase is tax exempt (e.g., prosthetics and prescription drugs). When items are used/consumed in providing medical services to patients, the doctor is considered the end user, not the patient. Examples of taxable products include, but are not limited to: Medical supplies: Lab supplies Empty tubes, syringes, and vials Liquids (alcohol, iodine, and peroxide) X-rays and x-ray processing chemical Durable medical equipment: Reusable delivery syringes Medical gas tanks, pump machines, and related parts, except oxygen delivery systems for patient. Consumables: Masks, synthetic gloves Toilet paper Bandages Cotton gauze Items sent home with patients Office equipment, software, and supplies: Computers, printers Charts, paper Computer equipment Prewritten software and