There has been no change in Wisconsin's sales and use tax exemption for prescription drugs.
Some Wisconsin residents have been receiving letters from insurance companies or pharmacies indicating that sales of prescription drugs will now be subject to sales tax. Although residents in other states may be affected by this change, Wisconsin residents are not affected.
Sales of drugs for the treatment of a human being are exempt from Wisconsin sales tax when the drugs are (a) prescribed by a person authorized to prescribe the drugs, and (b) dispensed on a prescription filled by a registered pharmacist in accordance with law. It does not matter if the drugs are purchased in a pharmacy or sent to the cus-tomer by mail. Co-payments for exempt drugs are also exempt from tax.
The sale of over-the-counter drugs (i.e., drugs that are not sold by prescription) continue to be subject to sales tax.