All drugs for human use, including over-the-counter drugs, are exempt from sales tax even when sold through a vending machine.
See Also
Clothing Sales | Minnesota Department of Revenue8130.4700 - MN Rules PartRevenue Notice #10-01: Sales and Use Tax - Prepared Food; Revocation of Revenue Notices 01-12, 02-01, 02-02, 02-04, and 03-01Diaper Tax - National Diaper Bank NetworkTo determine if an over-the-counter item is a nontaxable drug, the product label must include a “Drug Facts” panel or a list of active ingredients. For example, eye drops are taxable unless they have an active ingredient or a Drug Facts panel on the label.
For more information, see Drugs.
