N.J. Admin. Code § 18:24-37.3
Current through Register Vol. 56, No. 9, May 6, 2024
Section 18:24-37.3 - Drugs and over-the-counter-drugs(a) Sales of drugs sold pursuant to a doctor's prescription for human use and over-the-counter-drugs when sold for human use are exempt from sales and use tax. In order to determine if an over-the-counter product is an exempt over-the-counter-drug, the label must be examined to verify that it includes a Drug Facts panel or a list of active ingredients. (b) Categories of products may include both taxable and tax-exempt items. For example, some types or brands of bandages are exempt because they have active ingredients, while others are taxable because they do not contain active ingredients.(c) Examples of drugs and over-the-counter-drugs, which are exempt from sales and use tax, include, but are not limited to: 2. Analgesics (aspirin, acetaminophen, ibuprofen, ketoprofen, naproxen, etc.);3. Analgesic heat rubs (muscle and joint);5. Antibiotic creams and ointments;6. Antifungal creams and ointments;8. Birth control (pills, patches, IUD, etc.); 10. Contraceptives (gels and foams);11. Cold and cough medications, drops, and lozenges;13. Dermal fillers - injectables;14. Dialysis dialysate solution;16. Dressings - medicated;17. Drug solutions (ad mixture, irrigation, IV, etc.);18. Eye drops (tears and lubricants, but not saline solution);19. Gases (medical grade nitrous oxide, helium, air, carbon dioxide, oxygen, etc.); 24. Povidone iodine (PVP);25. Radioactive isotopes (implanted seeds);29. Smoking cessation gums and patches;32. Yeast infection medications.N.J. Admin. Code § 18:24-37.3
Adopted by 47 N.J.R. 729(a), effective 4/6/2015.Amended by 48 N.J.R. 824(a), effective 5/16/2016