Purchases by medical facilities that are not exempt are taxed in the same manner as physicians and dentists are taxed. The medical facility must maintain copies of the prescriptions for items transferred without any tax collected. 050.02 Sales of prescription medicines that have been prescribed in writing by physicians or dentists for human use and are dispensed by a licensed pharmacist are exempt from sales and use tax. Prescription medicines sold pursuant to the refilling of a prescription from a physician or a dentist are also exempt. Medicines that can be purchased without a prescription are taxable even when they are prescribed by a doctor.
All illegal drugs are taxable.
050.03 Retailers making sales of prescription medicines, durable medical equipment, home medical supplies, prosthetic devices, or orthotic devices must keep the prescription sales records segregated from other sales records. All original prescriptions must be filed and available for inspection by the Department of Revenue. When a sale is made to refill a prescription, the records of the retailer must show the identification number of the original prescription in order that reference to the original may be made. The sale of insulin with or without a prescription is exempt. The sale of corrective lenses, either as eyeglasses or contact lenses, with a prescription are exempt.