Finance
Department of Taxation
Department of Taxation
Mandate 692
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Mandate Title:
Medical-related sale and use tax exemption
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Purpose of legislation
Medical-related sale and use tax exemption. Exempts from the retail sales and use tax controlled drugs purchased for use by optometrists, licensed nurse practitioners, or licensed physician assistants in their professional practice and eyeglass cases and contact lens storage and cleaning materials, when distributed free of charge.
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| Legislation mandating a change | Chap 472 (1999) Chap 523 (1999) | ||
| VAC chapters to be amended |
23 vac 10 - 210 : Retail Sales and Use Tax
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| Associated Regulatory Actions |
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