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Tallahassee, FL 32312

Office (850) 250-3830

Fax (866) 388-3029

Sales and Use Tax – TAA 16A-001 – Medical, Prosthetic and Orthopedic Appliances

QUESTION: ARE THE SALES OF TAXPAYER’S HOMEOPATHIC REMEDIES (LISTED

AND DESCRIBED IN EXHIBIT A) SUBJECT TO FLORIDA’S SALES TAX?

ANSWER: THE SALE OF TAXPAYER’S HOMEOPATHIC REMEDIES WHICH ARE

RECOMMENDED AND GENERALLY SOLD FOR INTERNAL OR EXTERNAL USE IN

THE CURE, MITIGATION, TREATMENT, OR PREVENTION OF ILLNESS OR DISEASE

IN HUMAN BEINGS ACCORDING TO FORM DR-46NT ARE NOT SUBJECT TO

FLORIDA’S SALES TAX.

January 15, 2016

Re: Technical Assistance Advisement - TAA 16A-001

Florida Sales and Use Tax

XXXX – Homeopathic remedies

Section: 212.08, Florida Statutes (F.S.)

Rule: 12A-1.020, Florida Administrative Code (F.A.C.)

Petitioner: XXXX (“Taxpayer”)

BP#: XXXX

FEI#: XXXX

SAP Certificate Number: XXXX

Dear XXXX:

This letter is a response to Taxpayer’s petition for the Department's issuance of a Technical

Assistance Advisement ("TAA") concerning the above referenced petitioner and matter. This

petition has been carefully examined and the Department finds it to be in compliance with the

requisite criteria set forth in Chapter 12-11, F.A.C. This response to Taxpayer’s request

constitutes a TAA and is issued to Taxpayer under the authority of section 213.22, F.S.

Facts

Taxpayer specializes in the development and manufacture of homeopathic remedies

(“Remedies”). Taxpayer states that its Remedies are derived from natural sources such as

vegetables, minerals, or even animals (e.g., honey). Taxpayer asserts that its Remedies are

regulated as drugs by the Food and Drug Administration (FDA) and are labeled for specific

indications. Taxpayer states that its Remedies comply with drug Good Manufacturing Practices

(GMPs) and the Homeopathic Pharmacopoeia of the United States (HPUS). Taxpayer’s

Remedies are available for purchase over-the-counter at many large, retail establishments and

natural food stores, and over the Internet.

None of the Remedies under advisement are prescribed.

Taxpayer is a publicly traded pharmaceutical company with distribution in 59 countries.

Taxpayer is registered to collect and remit Florida sales and use tax (SAP Certificate Number –

XXXX)

Taxpayer seeks advice on the taxability of sales of its Remedies in Florida.

Taxpayer provided an Excel spreadsheet, which provided the names, uses, directions,

ingredients, and sizes/types for each of the Remedies under advisement (See Exhibit A).

Requested Advisements

Are Taxpayer’s Florida sales of Remedies listed and described in Exhibit A subject to Florida

sales tax?

Taxpayer’s Position

Taxpayer believes that its Florida sales of Remedies are exempt from Florida sales tax under the

provision of s. 212.08(2)(a), F.S., except for the following: XXXX, XXXX, XXXX, XXXX,

XXXX, XXXX, XXXX XXXX, XXXX, XXXX XXXX, XXXX, XXXX XXXX, XXXX

XXXX, XXXX, and XXXX.

Applicable Law and Discussion

The website (www.webmd.com/balance/guide/homeopathy-topic-overview) provides the

following information regarding homeopathy:

Homeopathy, or homeopathic medicine, is a medical philosophy and practice based on

the idea that the body has the ability to heal itself. Homeopathy was founded in the late

1700s in Germany and has been widely practiced throughout Europe. Homeopathic

medicine views symptoms of illness as normal responses of the body as it attempts to

regain health.

Homeopathy is based on the idea that "like cures like." That is, if a substance causes a

symptom in a healthy person, giving the person a very small amount of the same

substance may cure the illness. In theory, a homeopathic dose enhances the body's normal

healing and self-regulatory processes.

A homeopathic health practitioner (homeopath) uses pills or liquid mixtures (solutions)

containing only a little of an active ingredient (usually a plant or mineral) for treatment of

disease. . . .

The National Center for Homeopathy’s website (www.nationalcenterforhomeopathy.org/learnabout-

homeopathy) defines the term “homeopathic remedies” as medicines made from natural

sources (e.g., plants, minerals) which are used to treat acute illnesses as well as chronic

conditions.

Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every

person is exercising a taxable privilege that engages in the business of selling tangible personal

property at retail in this state. For exercising such a privilege, a tax is levied on each taxable

transaction or incident. The tax is due and payable at the rate of 6 percent, plus any applicable

surtaxes imposed under s. 212.055, F.S., on the total consideration received for each item or

article of tangible personal property when sold at retail in this state.

Section 212.08(2)(a), F.S., provides an exemption for common household remedies

recommended and generally sold for internal or external use in the cure, mitigation, treatment, or

prevention of illness or disease in human beings according to a list prescribed and approved by

the Department of Business and Professional Regulation, referred to as Form DR-46NT,

Nontaxable Medical and General Grocery List.

Form DR-46NT, provides, under Common Household Remedies, that the following are exempt

from sales tax: antacids; analgesics; pain relievers, oral or topical; rectal preparations

(hemorrhoid and rash); cold capsules and remedies; sinus relievers; calamine lotion; insect bite

and sting preparations; diarrhea aids and remedies; gargles, intended for medical use; burn

ointments and lotions, including sunburn ointments generally sold for use in treatment of

sunburn; teething lotions and powders; cold sore and canker remedies; menstrual cramp

relievers; hay fever aid products; motion sickness remedies; sleep aids (inducers); throat

lozenges; eye drops, lotions, ointments and washes; allergy relief products; nasal drops and

sprays; Ipecac; nicotine replacement therapies, including nicotine patches, gums, and lozenges;

wart removers; Itch and rash relievers, including feminine anti-itch creams; liniments; ointment,

medicated; bronchial inhalers; petroleum jelly and gauze.

Response

Product Name: Taxable/Exempt DR-46NT Category

XXXX

Exempt

Antacid

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Taxable

XXXX

Exempt

Rectal preparations (hemorrhoid and
rash)

XXXX

Exempt

Allergy relievers

XXXX

Exempt

Antacid

XXXX

Exempt

Cough and cold items

XXXX

Exempt

Insect bite and sting preparations

XXXX

Taxable

XXXX

Exempt

Liniments

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Liniments

XXXX

Exempt

Liniments

XXXX

Exempt

Liniments

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Diarrhea aids and remedies, Ipecac

XXXX

Exempt

Throat lozenges

XXXX

Exempt

Rectal preparations (hemorrhoid and
rash)

XXXX

Exempt

Rectal preparations (hemorrhoid and
rash)

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Cold sore and canker remedies

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Taxable

XXXX

Taxable

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Astringent

XXXX

Exempt

Ointments, medicated

XXXX

Exempt

Insect bite and sting preparations

XXXX

Exempt

Burn ointments and lotions, including
sunburn ointments generally sold for use in treatment of sunburn

XXXX

Exempt

Ointment, medicated

XXXX

Exempt

Teething lotions and powders

XXXX

Exempt

Cold sore and canker remedies

XXXX

Taxable

XXXX

Exempt

Menstrual cramp relievers

XXXX

Taxable

XXXX

Exempt

Teething lotions and powders

XXXX

Exempt

Antacids

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Cough and cold items, such as cough
drops and syrups

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Cough and cold items, such as cough drops and syrups

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Hay fever aid products

XXXX

Exempt

Menstrual cramp relievers

XXXX

Exempt

Sleep aids (inducers)

XXXX

Exempt

Diarrhea aids and remedies

XXXX

Exempt

Motion sickness remedies

XXXX

Taxable

Colic

XXXX

Exempt

Sleep aids (inducers)

XXXX

Exempt

Cold capsules and remedies

XXXX

Taxable

XXXX

Taxable

XXXX

Exempt

Menstrual cramp relievers

XXXX

Exempt

Menstrual cramp relievers

XXXX

Exempt

Cough and cold items, such as cough
drops and cough syrups

XXXX

Exempt

Analgesics (pain relievers), liniments

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Eye drops, lotions, ointments and
washes

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Hay fever aid products

XXXX

Taxable

XXXX

Taxable

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Ointment, medicated

XXXX

Exempt

Rectal preparations (hemorrhoid and
rash)

XXXX

Exempt

Cough and cold items, such as cough
drops and cough syrups, throat lozenges

XXXX

Exempt

Allergy relief products

XXXX

Exempt

Nasal drops and sprays

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Taxable

XXXX

Exempt

Ipecac

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Nasal drops and sprays

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Cold capsules and remedies

XXXX

Taxable

XXXX

Exempt

Insect bite and sting preparation

XXXX

Exempt

Nicotine replacement therapies,
including nicotine patches, gums, and lozenges

XXXX

Taxable

XXXX

Taxable

XXXX

Exempt

Throat lozenges

XXXX

Exempt

Nasal drops and sprays

XXXX

Exempt

Allergy relief products

XXXX

Exempt

Bronchial inhalers

XXXX

Exempt

Antacid

XXXX

Exempt

Eye drops, lotions, ointments and
washes

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Petroleum jelly and gauze

XXXX

Taxable

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Throat lozenges

XXXX

Exempt

Diarrhea aids and remedies

XXXX

Exempt

Cold capsules and remedies

XXXX

Exempt

Sleep aids (inducers)

XXXX

Exempt

Analgesics (pain relievers)

XXXX

Exempt

Throat lozenges

XXXX

Exempt

Cough and cold items, such as cough
drops and cough syrups

XXXX

Exempt

Eye drops, lotions, ointments and
washes

XXXX

Exempt

Hay fever aid products

XXXX

Exempt

Menstrual cramp relievers

XXXX

Taxable

XXXX

Taxable

XXXX

Taxable

XXXX

Exempt

Nasal drops and sprays

XXXX

Exempt

Cough and cold items, such as cough
drops and cough syrups

XXXX

Exempt

Ointments, medicated

XXXX

Exempt

Itch and rash relievers

XXXX

Exempt

Nasal drops and sprays

XXXX

Taxable

XXXX

Exempt

Motion sickness remedies

XXXX

Exempt

Wart removers

XXXX

Exempt

Itch and rash relievers

XXXX

Exempt

Itch and rash relievers, including
feminine anti-itch creams

XXXX

Taxable

Closing Statement

This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is

binding on the Department only under the facts and circumstances described in the request for

this advice, as specified in s. 213.22, F.S. Our response is predicated on those facts and the

specific situation summarized above. You are advised that subsequent statutory or

administrative rule changes or judicial interpretations of the statutes or rules upon which this

advice is based may subject similar future transactions to a different treatment than expressed in

this response.

You are further advised that this response, your request, and related backup documents are public

records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions

of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort

to protect confidentiality, we request you provide the undersigned with an edited copy of your

request for Technical Assistance Advisement, the backup material, and this response, deleting

names, addresses, and any other details which might lead to identification of the taxpayer. Your

response should be received by the Department within 10 days of the date of this letter.

If you have any further questions with regard to this matter and wish to discuss them, you may

contact me directly at 850-717-6363.

Sincerely,

Leigh L. Ceci

Tax Law Specialist

Technical Assistance & Dispute Resolution

Record ID: 204842

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