Note: A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org.
Note: For exemption of drugs used on farm livestock or other animals, refer to ss. Tax 11.12 and 11.61.
Note: Section Tax 11.09 interprets ss. 77.51(3pj) and 77.54(14), (14m), (14r), and (33), Stats.
Wis. Admin. Code Department of Revenue Tax 11.09
The interpretations in s. Tax 11.09 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exemption for certain medicines furnished without charge became effective October 14, 1997, pursuant to 1997 Wis. Act 27; and (b). The definition of "drug" is effective October 1, 2009, pursuant to 2009 Wis. Act 2.