QUESTION: ARE THE SALES OF TAXPAYER S HOMEOPATHIC REMEDIES (LISTED AND DESCRIBED IN EXHIBIT A) SUBJECT TO FLORIDA S SALES TAX?

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1 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 Homeopathic remedies Section: , Florida Statutes (F.S.) Rule: 12A-1.020, Florida Administrative Code (F.A.C.) Petitioner: ( Taxpayer ) BP#: FEI#: SAP Certificate Number: Dear : 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 , 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 Florida Department of Revenue Tallahassee, Florida

2 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 ) 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 (2)(a), F.S., except for the following:,,,,,,,,,,,,, and. Applicable Law and Discussion The website ( provides the following information regarding homeopathy: 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.

3 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 ( 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 , 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 , F.S., on the total consideration received for each item or article of tangible personal property when sold at retail in this state. Section (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 ; 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: /Exempt DR-46NT Category Exempt Antacid Exempt Analgesics (pain relievers) Exempt Rectal preparations (hemorrhoid and Exempt Allergy relievers Exempt Antacid Exempt Cough and cold items

4 Page 4 of 7 Exempt Insect bite and sting preparations Exempt Liniments Exempt Analgesics (pain relievers) Exempt Liniments Exempt Liniments Exempt Liniments Exempt Analgesics (pain relievers) Exempt Diarrhea aids and remedies, Ipecac Exempt Throat lozenges Exempt Rectal preparations (hemorrhoid and Exempt Rectal preparations (hemorrhoid and Exempt Analgesics (pain relievers) Exempt Cold sore and canker remedies Exempt Analgesics (pain relievers) Exempt Analgesics (pain relievers) Exempt Astringent Exempt Ointments, medicated Exempt Insect bite and sting preparations Exempt Burn ointments and lotions, including sunburn ointments generally sold for use in treatment of sunburn Exempt Ointment, medicated Exempt Teething lotions and powders Exempt Cold sore and canker remedies Exempt Menstrual cramp relievers Exempt Teething lotions and powders Exempt Antacids Exempt Cold capsules and remedies Exempt Cough and cold items, such as cough drops and syrups Exempt Cold capsules and remedies Exempt Cough and cold items, such as cough drops and syrups Exempt Cold capsules and remedies Exempt Hay fever aid products

5 Page 5 of 7 Exempt Menstrual cramp relievers Exempt Sleep aids (inducers) Exempt Diarrhea aids and remedies Exempt Motion sickness remedies Colic Exempt Sleep aids (inducers) Exempt Cold capsules and remedies Exempt Menstrual cramp relievers Exempt Menstrual cramp relievers Exempt Cough and cold items, such as cough drops and cough syrups Exempt Analgesics (pain relievers), liniments Exempt Cold capsules and remedies Exempt Eye drops, lotions, ointments and washes Exempt Analgesics (pain relievers) Exempt Hay fever aid products Exempt Analgesics (pain relievers) Exempt Ointment, medicated Exempt Rectal preparations (hemorrhoid and Exempt Cough and cold items, such as cough drops and cough syrups, throat lozenges Exempt Allergy relief products Exempt Nasal drops and sprays Exempt Analgesics (pain relievers) Exempt Ipecac Exempt Cold capsules and remedies Exempt Analgesics (pain relievers) Exempt Cold capsules and remedies Exempt Nasal drops and sprays Exempt Analgesics (pain relievers) Exempt Cold capsules and remedies Exempt Insect bite and sting preparation Exempt Nicotine replacement therapies, including nicotine patches, gums, and lozenges

6 Page 6 of 7 Exempt Throat lozenges Exempt Nasal drops and sprays Exempt Allergy relief products Exempt Bronchial inhalers Exempt Antacid Exempt Eye drops, lotions, ointments and washes Exempt Cold capsules and remedies Exempt Petroleum jelly and gauze Exempt Analgesics (pain relievers) Exempt Throat lozenges Exempt Diarrhea aids and remedies Exempt Cold capsules and remedies Exempt Sleep aids (inducers) Exempt Analgesics (pain relievers) Exempt Throat lozenges Exempt Cough and cold items, such as cough drops and cough syrups Exempt Eye drops, lotions, ointments and washes Exempt Hay fever aid products Exempt Menstrual cramp relievers Exempt Nasal drops and sprays Exempt Cough and cold items, such as cough drops and cough syrups Exempt Ointments, medicated Exempt Itch and rash relievers Exempt Nasal drops and sprays Exempt Motion sickness remedies Exempt Wart removers Exempt Itch and rash relievers Exempt Itch and rash relievers, including feminine anti-itch creams

7 Page 7 of 7 Closing Statement This response constitutes a Technical Assistance Advisement under s , 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 , 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 , 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 Sincerely, Leigh L. Ceci Tax Law Specialist Technical Assistance & Dispute Resolution Record ID:

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