Texas offers a sales and use tax exemption for over-the-counter drugs and medicines that are required to be labeled with a “Drug Facts” panel in accordance with FDA regulations. In order to qualify, these items must fit the following definition of a drug or medicine: a product that is intended to be used as a cure, mitigation, treatment, or prevention of disease, illness or injury which is applied to, ingested, or inhaled by the human body. Several over the counter self care items, such as antibacterial hand sanitizer, soap, spray, and wipes could qualify for this exemption since they are applied to the human body to prevent the spread of germs, and they are required by the FDA to be labeled because of their active ingredients. Antibacterial cleaning and janitorial products are not exempt since they are not applied to the human body. (Letter No. 200805184L, Texas Comptroller of Public Accounts, May 13, 2008, received October 2008)