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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1734S.P. 680 In Senate, April 22, 2025
An Act to Exempt Over-the-counter Medicines from the Sales and
Use Tax
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by President DAUGHTRY of Cumberland.
Cosponsored by Representative WEBB of Durham and
Senators: BAILEY of York, BICKFORD of Androscoggin, BRENNER of Cumberland,
HARRINGTON of York, RENY of Lincoln, Representatives: BOYER of Cape Elizabeth,
NUTTING of Oakland, ZAGER of Portland. Page 1 - 132LR2190(01)
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2 as amended by PL 2011, c. 548, §15, is repealed
3 and the following enacted in its place:
4 Sales of medicine for human beings:
5 A. Sold on a doctor's prescription; or
6 B. Sold as an over-the-counter medicine or drug for use in or on the human body that
7 is subject to the format and content requirements of the United States Food and Drug
8 Administration under 21 Code of Federal Regulations, Section 201.66. As used in this
9 paragraph, "over-the-counter medicine or drug" means anesthetics; antacids;
10 anthelmintics; antibacterial, antifungal and antiviral medicine; antiseptics; astringents;
11 contraceptive supplies, including all contraceptive drugs, devices and products
12 approved by the United States Food and Drug Administration to prevent pregnancy;
13 emetics and antiemetics; medication prepared for use in the eyes, ears or nose; opioid
14 antagonists; products intended to be taken for coughs, colds, asthma or allergies; and
15 steroidal medicines.
16 This subsection does not apply to the sale of cannabis pursuant to Title 22, chapter 558‑C.
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18 2026.
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20 This bill adds over-the-counter medicines and drugs to the sales tax exemption for
21 medicines sold for humans on a doctor's prescription as long as the over-the-counter
22 medicine or drug is labelled according to the requirements of the United States Food and
23 Drug Administration. Medicines or drugs included in the new exemption include
24 anesthetics; antacids; contraceptive supplies, drugs, devices and products approved by the
25 United States Food and Drug Administration to prevent pregnancy; medication prepared
26 for use in the eyes, ears or nose; opioid antagonists; products intended to be taken for
27 coughs, colds, asthma or allergies; and steroidal medicines.
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