Bill > S4220

Introduced Session

This bill provides an exemption from the sales and use tax for sales of adhesives, bandages, dressings, gauze, and swabs, whether or not these items contain an antiseptic or bacterial control product in the pad. To qualify for the exemption, the product must be disposable and not designed for repeated use. Under current law, a bandage may be exempt from the sales and use tax if it meets the definition of an over-the-counter drug. An over-the-counter-drug must contain a label that includes a "Drug Facts" panel or a list of active ingredients. If a bandage has an active ingredient it is exempt from the sales tax; if a bandage does not have an active ingredient it is a taxable product. This bill is intended to extend the sales tax exemption to all of these commonly used medical supplies, whether or not they are over-the-counter drugs. This bill takes effect immediately, but provides for the exemption to apply to receipts from all sales made on or after the first day of the fourth month next following enactment.

Committee Categories

Jon Bramnick (R)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 12/11/2023)

Official Document