Missouri lawmakers have amended Mo. Rev. Stat. Sec. 144.030 so that certain over-the-counter drugs are now exempt from Missouri sales tax. In order to qualify for the exemption, the over-the-counter drug must be prescribed by a healthcare practitioner licensed to prescribe such items and it must meet certain FDA labeling requirements. Prior to this amendment, only drugs that were required by law to be dispensed through a prescription by a licensed healthcare practitioner were exempt from sales tax. The new exemption takes effect on August 28, 2011.