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Letter Ruling

Letter Ruling Letter Ruling 83-63: Medicine and Medical Devices: Non-Prescription Dental Rinse

Date: 07/26/1983
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use

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


LR 83-63

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