12A-1.020LicensedPractitioners;Drugs,MedicalProductsandSupplies.(1)Scope.(a)Section212.08(2),F.S.,providesanexemptionforcertainitemsusedinthepracticeofmedicinebyhospitalsandhealthcareentitiesorbyphysicians,dentists,andotherlicensedpractitioners.Thisruleisintendedtoclarifytheapplicationoftaxtoitemssoldtohospitalsandhealthcareentitiesortophysicians,dentists,andotherlicensedpractitionersforuseintheirpracticeofmedicine.Thisruleisalsointendedtoclarifytheexemptionforchemicalcompoundsandtestkits,commonhouseholdremedies,drugs,eyeglassesandlenses,medicalgases,andmedicalproducts,supplies,anddevices.(b)Rule12A-1.021,F.A.C.(ProstheticandOrthopedicAppliances),isintendedtoclarifytheexemptionprovidedinSection212.08(2),F.S.,forprostheticandorthopedicappliances.(c)Rule12A-1.0215,F.A.C.(VeterinarySalesandServices),isintendedtoclarifytheapplicationoftaxtoitemsusedinthepracticeofveterinarymedicine,fortheexemptionsprovidedforsubstancespossessingcurativeorremedialproperties,andformedicalproducts,supplies,anddevicesusedinthetreatmentofanimals.(2)Licensedpractitioners.(a)Forpurposesofthisrule,a“licensedpractitioner”isanypersonwhoisdulylicensedandauthorizedbylawsoftheStateofFloridatoadminister,prescribe,ordispense,asappropriate,adrugordeviceformedicalpurposes.(b)Hospitals,healthcareentities,andlicensedpractitionersarerequiredtopaytaxatthetimeofpurchaseontaxableitemsorservicesusedorconsumedinprovidingmedicalservices.SeeRule12A-1.038,F.A.C.,forpurchasesbyhospitalsorhealthcareentitiesthatholdavalidConsumer’sCertificateofExemptionissuedbytheDepartment.(3)Drugs.(a)Drugsandmedicinaldrugsusedinconnectionwithmedicaltreatmentareexempt.Theterm“drug”or“medicinaldrug”meansthosesubstancesorpreparationscommonlyknownas“prescription”or“legend”drugsthatarerequiredbyfederalorstatelawtobedispensedonlybyaprescription.(b)Opaquedrugs,includingX-rayopaques,andradiopaque,suchasthevariousopaquedyesandbariumsulphate,thatareusedinconnectionwithmedicalX-raysforthetreatmentofhumanbodiesareexempt.(4)Medicalgases.(a)CompressedmedicalgasesandmedicaloxygenincompliancewiththeprovisionsofRule61N-1.007,F.A.C.,areexempt.(b)Thechargeforfillingorrefillingtankscontainingcompressedairornitroxtobeusedforscubadivingissubjecttotax.(5)Commonhouseholdremedies;cosmetics;toiletarticles;hygieneproducts.(a)1.Commonhouseholdremediesrecommendedandgenerallysoldforinternalorexternaluseinthecure,mitigation,treatment,orpreventionofillnessordiseaseinhumanbeings,accordingtoalistprescribedandapprovedbytheDepartmentofBusinessandProfessionalRegulationandcertifiedtotheDepartmentofRevenue,areexempt.ThislistiscontainedinFormDR-46NT,NontaxableMedicalandGeneralGroceryList(incorporatedbyreferenceinRule12A-1.097,F.A.C.).2.Commonhouseholditemsthatarenotintendedtocure,mitigate,treat,orpreventillnessordiseaseinhumanbeingsaresubjecttotax.Forexample,disinfectantsusedforthesterilizationofglass,containers,utensils,orequipmentaresubjecttotax;productsusedforthepurificationofairorfordeodorantsaresubjecttotax;chlorineusedforthetreatmentofwaterinswimmingpoolsissubjecttotax.(b)Theexemptionprovidedforcommonhouseholdremediesdoesnotincludecosmeticsortoiletarticles,evenwhenthecosmeticortoiletarticlecontainsmedicinalingredients.Cosmeticsandtoiletarticles,includingthosethatcontainmedicinalingredients,aresubjecttotax,exceptwhendispensedpursuanttoaprescriptionwrittenbyal...