Food is sales tax exempt in most states, I believe.  That would mean
formula is sales tax exempt.  Breastmilk is free from the mother, but in
some medical situations and certain lifestyles the equipment to make
breastmilk extraction available makes pumps and their accoutrements a
"need" and some would argue a "medical" need to make the food available.

In our state I know the following are prescription items:
Rx pharmaceuticals, eyeglasses and mastectomy wear.  (A breast
prostheses and bras are both sales tax exempt due to medical need.)  My
husband and I asked for a hearing for this exemption to include
mastectomy swimwear as it takes the place of a prosthetic bra when
wearing a prosthesis in a public place.  The Dept of Revenue law judge
(a female) saw the logic.

So to put breastmilk availability on an equal footing with formula
someone
must have proposed this exemption as logical.  In our state of
Washington
however, bottled water (from a store or delivered) is *not* classified
as a food or sales tax emempt.

Federally water is categorized as vital to life and a food.  I take
offense to its incurring a sales tax in WA because I must buy it in
fluoridated cities and counties in WA to avoid being exposed to fluoride
and it becomes a medical necessity of mine as it should be to parents
buying powdered formula.
Judy Ritchie

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