Bottled water - prescription use

From the 2024 DOR Tax Exemption Study

82.08.9994; 82.12.9994 - Bottled water - prescription use Description Bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition is exempt from sales and use taxes. Purpose To treat the prescription use of bottled water in a similar manner to all other medical prescriptions. Medical prescriptions are exempt from sales and use taxes. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes Minimal Minimal Minimal Minimal Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Minimal Minimal Minimal Local Taxes $0.000 Minimal Minimal Minimal Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Exemption use is minimal and therefore no growth. - Local revenue estimates use the statewide average local sales and use tax rate of 2.92%. Data Sources - Department of Revenue, Excise tax data Additional Additional Information Informatio