Many products that are thought of as grooming and hygiene products are not included in the definition above. An item that does not meet the grooming and hygiene product definition is taxable unless it meets the criteria for an over-thecounter drug. Many product categories include both taxable and exempt items. For example, some brands of body powders are exempt because they have a list of active ingredients on the packaging. Other brands of body-powders are taxable because they have no list of active ingredients. Remember to check the label to determine if an item is exempt or not. For more information, see the Drugs Fact Sheet.

Other taxable items:

• Adhesive bandages (unless medicated)
• Baby oil, powder, and creams
• Condoms
• Bath oils, salt, sprays, beads, etc.
• Colognes and perfumes
• Cosmetics
• Cotton balls and swabs
• Denture cleaners and adhesives
• Deodorants
• Feminine hygiene products (douches, wipes, sprays)
• First aid kits
• Hair care products (gel, mousse, spray, color, permanent wave, volumizing, conditioners,
  treatments, brushes, combs)
• Hand and body lotions
• Moisturizers
• Shaving products
• Vitamins and minerals (See the Dietary Supplements Fact Sheet)