Section 10. Items That Are Not Prescription Drugs

Tangible personal property that may be sold or dispensed for human consumption or administered to a human without a prescription of a person, such as a medical doctor, licensed to prescribe the property’s use or to administer it are not “prescription drugs”. Items that do not require a prescription, such as medical equipment, vitamins and aspirin are not “prescription drugs” even if prescribed by a licensed medical doctor. Tangible personal property sold or dispensed for non-human consumption or administered to a non-human are not “prescription drugs”.