Which over-the-counter homeopathic remedies qualified for Florida's common-household-remedy sales-tax exemption?

Plain-English summary

The Florida Department of Revenue applied the common-household-remedy exemption item by item to the taxpayer's over-the-counter homeopathic products.

Products recommended and generally sold for internal or external use to cure, mitigate, treat, or prevent human illness qualified when they fit a category on Form DR-46NT, the state's Nontaxable Medical and General Grocery List.

The ruling's redacted schedule classified many products as exempt under categories such as antacids, pain relievers, cold remedies, medicated ointments, allergy products, and similar approved remedies. It also classified some listed products as taxable, so the ruling does not support a blanket exemption for every homeopathic product.

What this means for you

Remedy manufacturers and retailers

Match each product's recommended use and marketing to a specific approved DR-46NT category. Homeopathic labeling alone does not decide taxability.

Product and compliance teams

Maintain the product name, ingredients, directions, claimed uses, and category analysis supporting each item.

Accountants and tax professionals

Use the ruling's item-by-item approach and current approved list. Do not infer the identity of redacted taxable products.

Common questions

Q: Were all listed homeopathic remedies exempt?
A: No.

Q: What supported exemption?
A: Matching an approved DR-46NT common-household-remedy category and the product's treatment use.

Q: Were prescriptions required?
A: No. The products in the ruling were over the counter.

Citations and references

• Fla. Stat. §§ 212.05, 212.055, 212.08(2)(a), and 213.22
• Fla. Admin. Code r. 12A-1.020
• Florida Form DR-46NT, Nontaxable Medical and General Grocery List

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 16A-001

Original ruling text

Executive
Director
Marshall Stranburg

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
Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director
Property Tax Oversight – Dr. Maurice Gogarty, Director  Information Services – Damu Kuttikrishnan, Director

http://dor.myflorida.com/dor/
Florida Department of Revenue
Tallahassee, Florida 32399-0100

Technical Assistance Advisement
Page 2 of 7
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)
following information regarding homeopathy:

provides

the

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.

Technical Assistance Advisement
Page 3 of 7
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:
XXXX
XXXX
XXXX
XXXX

Taxable/Exempt
Exempt
Exempt
Taxable
Exempt

XXXX
XXXX
XXXX

Exempt
Exempt
Exempt

DR-46NT Category
Antacid
Analgesics (pain relievers)
Rectal preparations (hemorrhoid and
rash)
Allergy relievers
Antacid
Cough and cold items

Technical Assistance Advisement
Page 4 of 7
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Taxable
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt

XXXX

Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Exempt
Taxable
Taxable
Exempt
Exempt
Exempt
Exempt
Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Exempt
Taxable
Exempt
Taxable
Exempt
Exempt
Exempt
Exempt

XXXX
XXXX

Exempt
Exempt

XXXX
XXXX

Exempt
Exempt

Insect bite and sting preparations
Liniments
Analgesics (pain relievers)
Liniments
Liniments
Liniments
Analgesics (pain relievers)
Diarrhea aids and remedies, Ipecac
Throat lozenges
Rectal preparations (hemorrhoid and
rash)
Rectal preparations (hemorrhoid and
rash)
Analgesics (pain relievers)
Cold sore and canker remedies
Analgesics (pain relievers)

Analgesics (pain relievers)
Astringent
Ointments, medicated
Insect bite and sting preparations
Burn ointments and lotions, including
sunburn ointments generally sold for
use in treatment of sunburn
Ointment, medicated
Teething lotions and powders
Cold sore and canker remedies
Menstrual cramp relievers
Teething lotions and powders
Antacids
Cold capsules and remedies
Cough and cold items, such as cough
drops and syrups
Cold capsules and remedies
Cough and cold items, such as cough
drops and syrups
Cold capsules and remedies
Hay fever aid products

Technical Assistance Advisement
Page 5 of 7
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Exempt
Exempt
Taxable
Exempt
Exempt
Taxable
Taxable
Exempt
Exempt
Exempt

XXXX
XXXX
XXXX

Exempt
Exempt
Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Taxable
Taxable
Exempt
Exempt
Exempt

XXXX

Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Exempt
Taxable
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Taxable
Exempt
Exempt

Menstrual cramp relievers
Sleep aids (inducers)
Diarrhea aids and remedies
Motion sickness remedies
Colic
Sleep aids (inducers)
Cold capsules and remedies

Menstrual cramp relievers
Menstrual cramp relievers
Cough and cold items, such as cough
drops and cough syrups
Analgesics (pain relievers), liniments
Cold capsules and remedies
Eye drops, lotions, ointments and
washes
Analgesics (pain relievers)
Hay fever aid products

Analgesics (pain relievers)
Ointment, medicated
Rectal preparations (hemorrhoid and
rash)
Cough and cold items, such as cough
drops and cough syrups, throat
lozenges
Allergy relief products
Nasal drops and sprays
Analgesics (pain relievers)
Ipecac
Cold capsules and remedies
Analgesics (pain relievers)
Cold capsules and remedies
Nasal drops and sprays
Analgesics (pain relievers)
Cold capsules and remedies
Insect bite and sting preparation
Nicotine replacement therapies,
including nicotine patches, gums, and
lozenges

Technical Assistance Advisement
Page 6 of 7
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Taxable
Taxable
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Taxable
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt

XXXX

Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Taxable
Taxable
Taxable
Exempt
Exempt

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Exempt
Exempt
Exempt
Taxable
Exempt
Exempt
Exempt
Exempt

XXXX

Taxable

Throat lozenges
Nasal drops and sprays
Allergy relief products
Bronchial inhalers
Antacid
Eye drops, lotions, ointments and
washes
Cold capsules and remedies
Petroleum jelly and gauze
Analgesics (pain relievers)
Throat lozenges
Diarrhea aids and remedies
Cold capsules and remedies
Sleep aids (inducers)
Analgesics (pain relievers)
Throat lozenges
Cough and cold items, such as cough
drops and cough syrups
Eye drops, lotions, ointments and
washes
Hay fever aid products
Menstrual cramp relievers

Nasal drops and sprays
Cough and cold items, such as cough
drops and cough syrups
Ointments, medicated
Itch and rash relievers
Nasal drops and sprays
Motion sickness remedies
Wart removers
Itch and rash relievers
Itch and rash relievers, including
feminine anti-itch creams

Technical Assistance Advisement
Page 7 of 7
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