New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 234 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PRESCRIPTION DRUGS
Section 3.2.234.10 - ITEMS THAT ARE NOT PRESCRIPTION DRUGS
Universal Citation: 3 NM Admin Code 3.2.234.10
Current through Register Vol. 35, No. 18, September 24, 2024
Tangible personal property that may be sold or dispensed for human consumption or administered to a human without a prescription of a person, such as a medical doctor, licensed to prescribe the property's use or to administer it are not "prescription drugs". Items that do not require a prescription, such as medical equipment, vitamins and aspirin are not "prescription drugs" even if prescribed by a licensed medical doctor. Tangible personal property sold or dispensed for non-human consumption or administered to a non-human are not "prescription drugs".
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