Governor Sonny Perdue has issued an executive order suspending the collection of sales and use tax on prescription drug samples distributed on or after September 1, 2008. The order applies to those controlled substances and dangerous drugs, as defined by section 16-13-1, which require a prescription and are distributed free of charge by a pharmaceutical manufacturer or distributor to physicians, dentists, clinics, hospitals, or any other person or entity located in Georgia. The order also applies to those controlled substances and dangerous drugs lawfully dispensed and distributed free of charge for the purposes of human clinical trials when such trials are approved by an Institutional Review Board accredited by the Association for the Accreditation of Human Research Protection Program. This order will be in effect until the General Assembly acts upon it in the next legislative session. For an update on this news item, click here. (Executive Order, Governor Sonny Perdue, August 29, 2008; Georgia Sales and Use Tax Informational Bulletin, Georgia Department of Revenue, September 2, 2008)