July 26, 1983
__________ Company manufactures a non-prescription dental rinse used to reduce cavities. It is not a mouthwash. You ask whether it is exempt from the Massachusetts sales and use tax.
Massachusetts General Laws Chapter 64H, Section 6(1) exempts from the sales tax sales of medicine on prescriptions of registered physicians. There is no exemption for sales of non-prescription drugs, or health or hygienic supplies.
Based on the foregoing it is ruled that sales of [dental rinse] are subject to the sales and use tax.
Very truly yours,
/s/Ira A. Jackson
Ira A. Jackson
Commissioner of Revenue
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