| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1752, sub-§6-C is enacted to read: |
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| | | 6-C.__Medicine.__"Medicine" means all medications and | | preparations recognized in the United States Pharmacopoeia or | | the National Formulary for internal or external use and any | | substance or mixture of substances intended to be used for the | | cure, mitigation or prevention of disease of human beings. |
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| | | Sec. 2. 36 MRSA §1760, sub-§5 is amended to read: |
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| | | 5. Medicines. Sales of medicines for human beings sold on | doctor's prescription |
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| | | Current law exempts from sales tax the sale of medicine sold | | on a doctor's prescription. |
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| | | This bill also exempts from sales tax all over-the-counter | | medicine for humans. |
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