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.