The notice clarified that:
- A doctor's prescription is required for over the counter drugs the same way prescriptions are required for prescription drugs (i.e. substantiation would include a receipt that identifies the purchaser along with an Rx number or a receipt showing the item purchased along with a copy of the prescription).
- The new prescription requirements do not apply to insulin, equipment (e.g. crutches), supplies (e.g. band aids), or diagnostic devices that are not medicines or drugs.
- The IRS will permit documents to be amended no later than June 30, 2011.
- Debit cards cannot be used at all providers and merchants to purchase over-the-counter medicines or drugs.