State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-51 (Repealed Effective July 14, 1992)

Foot Comfort Products

 

TAXABLE ITEMS

The Rhode Island sales tax applies to the sale of various types of items which are sold in drugstores, department stores or by other retailers for use in providing comfort and care of the feet.

Examples of such taxable products are:

• Bunion Pads
• Foam Ease Pads
• Bunion Shields
• Hammer Toe Shields
• Callous Pads
• Heel Pads
• Corn Pads
• Moleskin
• Corn and Callous Files
• Nail Nippers

Inasmuch as the law specifically limits the exemption of medicines and drugs to those which are sold on prescription and to proprietary medicines popularly called patent medicines, the mere fact that some of the products listed above or items similar thereto are medicinally treated does not constitute such products or items as being exempt within the meaning of the law.

Examples of this class of taxable items are:

Corn Pads with Medicated Discs Callous Pads with Medicated Discs

NONTAXABLE ITEMS

The following products, as well as other similar products containing the same medicinal properties as those listed below, although designated by other trade or brand names, are regarded as proprietary or patent medicines, and are therefore exempt from the sales tax:

• Absorbine Powder MCK-Lotion for Athletes Foot
• Atha Powder Medicone Dressing
• Atha Spray N.P. 27 Athletes Foot Liquid
• Freezone Corn Remedy N.P. Athletes Foot Cream
• Isodine Athlete Foot Treat Ting Antiseptic Medicated Cream
• Jod-ise Corn Remedy Medicated Soap for Treatment of Skin Disease
• Dr. Scholls Foot Soap
• Foot Balm and Callous Salve

R. GARY CLARK
TAX ADMINISTRATOR

EFFECTIVE DATE: JANUARY 1, 1993

THIS REGULATION IS REPEALED EFFECTIVE JULY 14, 1992 TO COINCIDE WITH THE DATE OF THE REPEAL OF THE EXEMPTION ON PROPRIETARY MEDICINES.