Wis. Admin. Code § Tax 11.09 — Drugs

Tax 11.09(1) (1) Definition. For the exemption in s. 77.54 (14) , Stats., “drug” means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:

Tax 11.09(1)(a) (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.

Tax 11.09(1)(b) (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.

Tax 11.09(1)(c) (c) It is intended to affect a function or structure of the body.

Tax 11.09(2) (2) Items which are drugs. Drugs include the following items described in sub. (1) :

Tax 11.09(2)(a) (a) Acne medications.

Tax 11.09(2)(b) (b) Alcohol (rubbing).

Tax 11.09(2)(c) (c) Analgesics (aspirin, acetaminophen, ibuprofen, ketoprofen, naproxen, etc.).

Tax 11.09(2)(d) (d) Antacids.

Tax 11.09(2)(e) (e) Antibiotic creams and ointments.

Tax 11.09(2)(f) (f) Antifungal creams and sprays.

Tax 11.09(2)(g) (g) Antihistamines.

Tax 11.09(2)(h) (h) Antiseptics (betadyne, iodine).

Tax 11.09(2)(i) (i) Birth control (pills and patches and implants).

Tax 11.09(2)(j) (j) Burn remedies.

Tax 11.09(2)(k) (k) Contraceptives (creams, gels, foams, and medicated condoms).

Tax 11.09(2)(L) (L) Cold and cough medicines, drops, and lozenges.

Tax 11.09(2)(m) (m) Contact lens solutions.

Tax 11.09(2)(n) (n) Decongestants.

Tax 11.09(2)(o) (o) Dermal fillers (injectable).

Tax 11.09(2)(p) (p) Dialysis dialysate solution.

Tax 11.09(2)(q) (q) Diaper rash creams.

Tax 11.09(2)(r) (r) Enema preparations.

Tax 11.09(2)(s) (s) Eye drops.

Tax 11.09(2)(t) (t) Gases — medical grade (air, carbon dioxide, helium, nitrogen, oxygen).

Tax 11.09(2)(u) (u) Hand sanitizers.

Tax 11.09(2)(v) (v) Hydrogen peroxide.

Tax 11.09(2)(w) (w) Insulin.

Tax 11.09(2)(x) (x) Laxatives.

Tax 11.09(2)(y) (y) Lip balm.

Tax 11.09(2)(z) (z) Nutrition formulas (enteral and parenteral with a drug facts label).

Tax 11.09(2)(za) (za) Oxygen.

Tax 11.09(2)(zb) (zb) Prescription medicines.

Tax 11.09(2)(zc) (zc) Radioactive isotopes.

Tax 11.09(2)(zd) (zd) Rubs, mentholated.

Tax 11.09(2)(ze) (ze) Sleeping pills.

Tax 11.09(2)(zf) (zf) Smoking cessation products such as gums, lozenges, and patches that contain nicotine.

Tax 11.09(2)(zg) (zg) Sterile water (for injections).

Tax 11.09(2)(zh) (zh) Sterile normal saline .9% (IV or irrigation).

Tax 11.09(2)(zi) (zi) Vaccines.

Tax 11.09(2)(zj) (zj) Yeast infection medications.

Tax 11.09(3) (3) Items which are not drugs. Items which are not described in sub. (1) and which are not drugs include:

Tax 11.09(3)(a) (a) Alcoholic beverages, soft drinks and distilled water.

Tax 11.09(3)(b) (b) Durable medical equipment.

Tax 11.09(3)(c) (c) Prosthetic devices.

Tax 11.09(3)(d) (d) Mobility-enhancing equipment.

Tax 11.09(3)(e) (e) Dietary supplements.

Tax 11.09(4) (4) Exempt sales or use of drugs. Drugs shall be exempt if:

Tax 11.09(4)(a) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law. Insulin furnished by a pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription.

Tax 11.09(4)(b) (b) Sold to a licensed physician, surgeon, podiatrist, dentist, or hospital for the treatment of a human being.

Tax 11.09(4)(c) (c) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.

Tax 11.09(4)(d) (d) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist, or podiatrist. For this exemption, “hospital” has the meaning described in s. 50.33 (2) , Stats., and does not include nursing homes.

Tax 11.09(4)(e) (e) Sold to this state or any political subdivision or municipal corporation of the state, for use in the treatment of a human being; or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation of the state.

Tax 11.09(4)(f) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist licensed under ch. 447 , Stats., podiatrist licensed under ch. 448 , Stats., or optometrist licensed under ch. 449 , Stats., if the drug may not be dispensed without a prescription.

Tax 11.09(5) (5) Taxable sales of drugs. Taxable sales of drugs include:

Tax 11.09(5)(a) (a) Retail sales for use in laboratories.

Tax 11.09(5)(b) (b) Retail sales of drugs for pets.