Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
Section 280-RICR-20-70-47.7 - Taxation of Over-the-Counter Drugs
Universal Citation: 280 RI Code of Rules 20 70 47.7
Current through September 18, 2024
A. For the period commencing October 1, 2011, sales and use tax, at the rates as provided in R.I. Gen. Laws §§ 44-18-18 and 44-18-20, shall apply to an "over-the-counter drug" as defined in § 47.5 of this part.
B. EXAMPLE:
A customer goes to a store with a prescription to purchase an "over-the-counter drug". The pharmacist directs the customer to an aisle where the product is located. The pharmacist does NOT process the transaction as a prescription because the product is available as an "over-the-counter drug". Transaction is subject to sales tax as the product is not sold on prescription.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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