D.C. Mun. Regs. tit. 9, r. 9-449
For the purposes of the sales tax exemption for medicines under the Act (D.C.Code § 47-2005(14)) , the words "medicines, pharmaceuticals, and drugs" shall be deemed to mean any of those items recognized in the Official United States Pharmacopoeia, Official Homeopathic-Pharmacopoeia of the United States, the Official National Formulary, or any supplement to any of these publications.
Any substance or mixture of substances containing at least one (1) of the recognized medicines, pharmaceuticals, or drugs intended for use in the cure, mitigation, or prevention of disease in man or animals which is so prepared as to be adaptable for such use internally, or by physically applying the same to the man or animal externally in order to penetrate the skin shall be covered by the exemption.
The exemption shall not apply to any unmedicated substance, even though the substance is to be applied internally or externally.
For the purposes of the exemption for medical devices under the Act (D.C.Code § 47-2005(15)) , the word "material" means any item consumed in the treatment of a patient, but shall not include those items used for diagnostic purposes or any items commonly referred to as equipment or tools which are not consumed in the treatment of a patient.
Weight reducing preparations, such as "Metrecal," "900 Calories," "Caladay," "Instacal," "Nutrament," "Thorocal," "Dietcal," and other similar weight reducing preparations, sold in liquid, solid, or powdered form, shall be foods sold under § 107 of the Act.
D.C. Mun. Regs. tit. 9, r. 9-449