• Drugs, Grooming and Hygiene Products

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  • FileName: publications_fact_sheets_by_number_content_CM2_014520.pdf [preview-online]
    • Abstract: This fact sheet defines grooming and hygiene products. and provides a summary of how Minnesota sales and use ... An item that does not meet the. definition of "grooming and hygiene products" is taxable ...

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www.taxes.state.mn.us
Grooming and Hygiene Products
Also See Fact Sheets 117A, 117B, 117C, 117D, 117E
117F
Sales Tax
Fact Sheet
This fact sheet defines grooming and hygiene products Other taxable items:
and provides a summary of how Minnesota sales and use
• Band-aids (unless medi- • first aid kits
tax applies to these items. cated) • hair care products such
• baby oil, powder and as gel, mousse, spray,
Grooming and hygiene products creams color, permanent wave,
Grooming and hygiene products, including grooming • condoms volumizing, conditioners,
and hygiene products for babies, are taxable. Grooming • bath oils, salt, sprays, treatments, brushes and
and hygiene products are defined to include only the fol- beads, etc. combs
lowing items: • colognes and perfumes • hand and body lotions
• cosmetics • moisturizers
• antiperspirants • cotton balls and swabs • shaving products
• cleaning solutions (face wash, exfoliates, scrubs, • denture cleaners and • vitamins and minerals
douches, etc.) adhesives (taxable as dietary sup-
• mouthwash • deodorants plements)
• shampoo • feminine hygiene prod-
• soaps (bar, liquid, body wash, powder, etc.) ucts such as douches,
• suntan lotions and sunscreens wipes, and sprays
• toothpaste
The seven product categories listed above are taxable Brand names are shown for illustration purposes only
even if prescribed by a doctor or medical professional, or and do not imply sole representation in any category.
if they meet the definition of over-the-counter drug.
Products, other than those listed above, are exempt as
over-the-counter drugs if their packaging includes a
References:
"drug facts" panel or a statement of the active ingredi- M. S. 297A.67, Subd. 7, Drugs; Medical Devices
ents. However, if a product included in one of the seven Be sure to see these fact sheets:
categories listed above can only be obtained with a pre- Drugs, #117A
scription written by a licensed health care professional, Durable Medical Equipment, #117B
the product is exempt as the sale of a drug. Mobility Enhancing Equipment, #117C
Prosthetic Devices, #117D
There are many products that are commonly thought of Health Product Exemptions, #117E
as grooming and hygiene products that are not included Health Care Facilities, #172
in the definition above. An item that does not meet the Other fact sheets you may need:
definition of “grooming and hygiene products” is taxable Sales to Government, #142
unless it meets the criteria for an over-the-counter drug. Use Tax for Businesses, #146
Often, categories of products include both taxable and Local Sales and Use Taxes, #164
exempt items. For example, some types or brands of
body powders and creams are exempt as over-the-
counter drugs because they have a list of active ingredi-
ents on the packaging, while others are taxable because
they have no active ingredients. Remember to check the
label to determine whether a specific item is exempt or
not. Refer to Fact Sheet 117A for more information on
drugs and over-the-counter drugs.
Sales and Use Tax Division – Mail Station 6330 – St. Paul, MN 55146-6330 This fact sheet is intended to help you become more familiar with Minnesota tax
Phone: 651-296-6181 or 1-800-657-3777 laws and your rights and responsibilities under the laws. Nothing in this fact sheet
Minnesota Relay (TTY) 711 supersedes, alters, or otherwise changes any provisions of the tax law, administrative
rules, court decisions, or revenue notices. Alternative formats available upon request.
Stock No. 2800117F, Revised 4/09 Minnesota Revenue, Grooming and Hygiene Products


Use: 0.2454