Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 210 - RETAIL SALES AND USE TAX › Section 23VAC10-210-940 - Medicines, drugs, eyeglasses, and related items

Current through Register Vol. 40, No. 24, July 15, 2024
A. Definitions. The following words and terms
				when used in this section shall have the following meanings unless the context
				clearly indicates otherwise:
"Controlled drugs" means medicines or drugs for which the
				  manufacture, distribution, and dispensation are strictly regulated by both
				  state and federal laws due to the potential for abuse and physical and
				  psychological dependence. Controlled drugs are separated into six schedules and
				  itemized under et seq. Article 5 (§ 54.1-3443 et seq.) of Title 54.1 of
				  the Code of Virginia. For purposes of this definition, "controlled drugs" does
				  not include devices.
"Cosmetics" means articles applied to the body for cleansing,
				  beautifying, promoting attractiveness, or altering the appearance including
				  makeup, body lotions, cold creams, and hair restoration products.
"Devices" means instruments, apparatuses, and contrivances,
				  including their components, parts, and accessories, intended for use in the
				  diagnosis, cure, mitigation, treatment, or prevention of disease in human
				  beings or to affect the structure or any function of the human body. A partial
				  list of devices that the federal Food and Drug Administration recognizes is
				  provided at 21 CFR Part 862.
"Drug" means
(i)
				articles or substances recognized in the official United States Pharmacopoeia
				National Formulary or official Homeopathic Pharmacopoeia of the United States,
				or any supplement to any of them;
(ii)
				 articles or substances intended for use in the diagnosis, cure,
				mitigation, treatment, or prevention of disease in man or animals;
(iii) articles or substances, other than
				food, intended to affect the structure or any function of the body of man or
				animals;
(iv) articles or
				substances intended for use as a component of any article specified in clause
				(i), (ii), or (iii) of this definition; or
(v) a biological product. For purposes of
				this definition, "drug" includes oxygen and other medical gases, but does not
				include devices or their components, parts, or accessories.
"Durable medical equipment" means medical equipment that
				  meets all of the following requirements:
(i) can withstand repeated use;
(ii)  is primarily and customarily used to
				serve a medical purpose;
(iii)
				generally is not useful to a person in the absence of illness or injury;
				and
(iv) is appropriate for use in
				the home.
"Glycolic acid products" means cosmetic items used to smooth
				  or lighten skin or to remove age spots and wrinkles for the purpose of
				  promoting attractiveness or altering the appearance.
"Hemodialysis" means a renal replacement therapy method of
				  removing waste products as well as free water from the blood when the kidneys
				  are incapable of removing these wastes.
"Homeopathic product" means a product derived from the system
				  of medical practice that treats a disease by the administration of minute doses
				  of a remedy that would, in larger amounts, produce in healthy persons, symptoms
				  similar to those of the disease.
"Licensed physician" means a person licensed as a medical
				  doctor. For purposes of this definition, a "licensed physician" does not
				  include a veterinarian, chiropractor, optician, optometrist, or similar
				  person.
"Nonprescription drug" means a substance or mixture of
				  substances containing medicines or drugs for which no prescription is required
				  and that is generally sold for internal or topical use in the cure, mitigation,
				  treatment, or prevention of disease in human beings.
"Peritoneal dialysis" means a renal replacement therapy
				  method of removing waste from the blood, as well as excess fluid, when the
				  kidneys are incapable of removing these wastes, by instilling a specially
				  formulated dialysis fluid around the peritoneal membrane that surrounds the
				  intestine.
"Prescription" means an order for drugs or medical supplies
				  written or signed or transmitted by word of mouth, telephone, telegraph,
				  Internet, or other means of communication to a pharmacist by a duly licensed
				  physician, dentist, veterinarian, or other practitioner authorized by law to
				  prescribe and administer drugs or medical supplies.
"Proprietary medicine" means any nonprescription drug that is
				  sold to the general public under the brand name or trade name of the
				  manufacturer and that does not contain any controlled substance or
				  marijuana.
"Prosthetic device" means any device that replaces a missing
				  part or function of the body. For purposes of this section, a prosthetic device
				  includes any supplies physically connected to the device.
"Toilet articles" means articles advertised or held out for
				  sale for grooming purposes including toothpastes, hairsprays, shaving products,
				  colognes, and deodorants.