According to the National Institute of Health, Percocet is not a muscle relaxer. Percocet is the brand name for the drug combination of oxycodone hydrochloride and acetaminophen. It is classified as a semisynthetic pure opioid agonist medication used for relief of moderate to moderately severe pain.
Percocet is derived from the same source as morphine and heroin. It is classified as a Schedule II narcotic by the U.S. Drug Enforcement Agency (DEA) and is available only by prescription. Percocet acts on receptors in the body's central nervous system to create feelings of euphoria and relaxation — effects that make it a popular recreational drug among people who abuse drugs or those who suffer from addiction disorders.