Virginia Discusses Taxability of Lotions and Creams

Wednesday, June 22nd, 2016

A bottle of lotion.

In a recent letter ruling, the Virginia tax commissioner addressed whether sales tax applies to sales of stretch mark therapy cream, anti-wrinkle cream with SPF-15 sunscreen, and sunscreen with SPF-50.

Virginia exempts nonprescription drugs and proprietary medicine purchased for the cure, mitigation, treatment, or prevention of disease in human beings. Cosmetics are not exempt even if they contain nonprescription drugs or medical ingredients that serve secondary functions.

The commissioner determined that the stretch marks therapy and the anti-wrinkle creams are primarily used for cosmetic purposes and are therefore taxable even though they contain nonprescription drugs or medical ingredients.

The SPF-50 sunscreen lotion is primarily used to prevent sunburn in human beings and is therefore exempt.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

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