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Department of Taxation
Mandate 692

Mandate Information
Mandate Title:
Medical-related sale and use tax exemption
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.
Legislation mandating a change Chap 472 (1999)
Chap 523 (1999)
VAC chapters to be amended
23 vac 10 - 210 : Retail Sales and Use Tax
Associated Regulatory Actions
Action 2197: Update Section 940 Regarding Medicines, Drugs, Eyeglasses and Related Items
Latest Stage: Fast-Track
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