Washington – Pharmaceutical Sales Taxability Guide

SALT Report 2335 – The Washington Department of Revenue released an updated pharmaceutical sales taxability guide. The information in the guide is general in nature and reflects the taxability as of March 2, 2013.

The following sales are taxable:

  • Sales of durable medical equipment whether prescribed or not,
  • Sales of over‐the‐counter medications not prescribed by physicians,
  • Sales of dietary supplements sold without a prescription,
  • Sales of pharmaceuticals prescribed by veterinarians for pets, and
  • Sales of animal pharmaceuticals that have not been approved by the United States Department of Agriculture or the Food and Drug Administration. This does not include pet medications

The following sales are not taxable:

  • Sales of pharmaceuticals prescribed by physicians for human use,
  • Sales of over‐the‐counter medications prescribed by physicians for human use,
  • Sales of dietary supplements prescribed by a physician for human use
  • Sales of ostomic items,
  • Sales of disposable devices used to deliver prescriptions drugs to humans such as, syringes, needles, and catheters, and
  • Sales of animal pharmaceuticals that have been approved by the United States Department of Agriculture or the Food and Drug Administration

For Further Information

Washington Department of Revenue – Pharmacy Sales: Is this sale subject to sales tax?