What is a common exemption to the sales tax base?

Prescription drugs are commonly exempt from sales tax in many jurisdictions as part of public policy aimed at making necessary health-related items more accessible and affordable to consumers. The rationale behind this exemption is to reduce the financial burden on individuals who require medication for health issues, as these costs can already be significant. By exempting prescription drugs from sales tax, governments aim to promote public health and lessen the financial impact on patients.

In contrast, alcoholic beverages, fast food, and clothing sales often do not have the same exemptions and can be subject to sales tax depending on local laws. Alcoholic beverages are typically taxed to discourage consumption due to health and social concerns, fast food items are generally seen as non-essential luxury goods, and clothing may have variable tax treatments based on state or local regulations, but they are often not exempt from sales tax like prescription drugs.