RCW 82.08.943: Exemptions—Sale of over the counter drugs.

(1) Beginning January 1, 2029, the tax levied by RCW 82.08.020 does not apply to the sale of over the counter drugs.

(2) For purposes of this section, "over the counter drugs" means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. Sec. 201.66 (2026) as it existed on June 11, 2026. The over the counter drug label must include a drug facts panel or a statement of the active ingredient or ingredients with those ingredients contained in the compound, substance, or preparation.