Written Prescriptions Sales of drugs or medicines on written prescription of a physician or dentist and insulin, whether or not sold on prescription, are exempt from sales or use tax. Medicines or drugs sold pursuant to refilled prescriptions of a physician or dentist are exempt from the sales or use tax. The exemption includes ingredients used to produce drugs, packaging materials, and instructions or information about the product packaged with the drugs.
All prescription drugs are exempt from tax.
Nonprescription drugs sold on a written prescription and insulin continue to be exempt. Information in Subparagraphs b., c., d., e., f. and g., may be stored in a readily retrievable data file specifically compiled for use in the pharmacy, which is not a commercial publication. Vendors making sales of medicines or drugs pursuant to physicians' or dentists' prescriptions or in refilling the same must keep sales records which will clearly segregate such prescription sales. All original prescriptions must be filed and kept available for inspection by the Secretary of Revenue or his authorized agent. When a sale is made to refill a prescription, the seller's records must indicate the original prescription number.