The Kentucky Board of Appeals issued a ruling on the appeal of PCA-Corrections, LLC seeking to overturn sales taxes levied upon drugs supplied to inpatient rehabilitation and convalescent institutions by the Kentucky Department of Revenue. The Board held that the mere dispensing of drugs ordinarily sold over the counter by prescription did not make them exempt “prescription drugs”. However, the Board did find that insulin products that PCA-Corrections, LLC sold were exempt as prescription drugs. (PCA-Corrections, LLC v. Finance and Administration Cabinet, Department of Revenue, Kentucky Board Tax Appeals, File NO. K07-R-17)