139.472 Exemption for certain medical items.
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<![CDATA[139.472 Exemption for certain medical items. (1) Notwithstanding any other provisions of this chapter, the taxes imposed by this chapter shall not apply to the sale or purchase of: <br>(a) A drug purchased for the treatment of a human being for which a prescription is required by state or federal law, whether the drug is dispensed by a licensed <br>pharmacist, administered by a physician or other health care provider, or <br>distributed as a free sample to or from a physician's office; (b) An over-the-counter drug purchased for the treatment of a human being for which a prescription is issued; (c) Medical oxygen and oxygen delivery equipment purchased for home use. Oxygen delivery equipment includes: <br>1. High pressure cylinders, cryogenic tanks, oxygen concentrators, or <br>similar medical oxygen delivery equipment including repair and <br>replacement parts for the equipment; and 2. Tubes, masks, and similar items required for the delivery of oxygen to <br>the patient; (d) Insulin and diabetic supplies, including hypodermic syringes, needles, and sugar (urine and blood) testing materials purchased by an individual for <br>private use; (e) Colostomy, urostomy, or ileostomy supplies purchased by an individual for private use; (f) Prosthetic devices purchased by any health care provider for use in the treatment of a specific individual or purchased by an individual as prescribed <br>by a person authorized under the laws of the Commonwealth to issue <br>prescriptions; (g) Prosthetic devices that are individually designed or created for an individual regardless of the purchaser; (h) Mobility enhancing equipment for which a prescription is issued; and <br>(i) Durable medical equipment, including hospital beds for which a prescription is issued. (2) Except as specifically provided in subsection (1) of this section, supplies or equipment used to deliver a drug to a patient are taxable. (3) As used in this section: (a) "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation, other than food and food ingredients, <br>dietary supplements, or alcoholic beverages as defined in KRS 139.485, that is <br>recognized in the official United States Pharmacopoeia, official Homeopathic <br>Pharmacopoeia of the United States, or official National Formulary, or a <br>supplement to any of them, or is: <br>1. Intended for use in the diagnosis, cure, mitigation, treatment, or <br>prevention of disease in humans; or 2. Intended to affect the structure or any function of the human body; (b) "Grooming and hygiene products" means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions, <br>regardless of whether the items meet the definition of an over-the-counter <br>drug; (c) 1. "Over-the-counter drug" means a drug that contains a label that <br>identifies the product as a drug as required by 21 C.F.R. sec. 201.66. The <br>"over-the-counter drug" label shall include: <br>a. A "Drug Facts" panel; or b. A statement of the active ingredients with a list of those <br>ingredients contained in the compound, substance, or preparation. 2. "Over-the-counter drug" shall not include grooming and hygiene <br>products; (d) "Prescription" means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a person authorized <br>under the laws of the Commonwealth to prescribe a drug; (e) 1. "Prosthetic device" means a replacement, corrective, or supportive <br>device, including repair and replacement parts for the device, worn on or <br>in the body to: <br>a. Artificially replace a missing portion of the body; b. Prevent or correct a physical deformity or malfunction; or c. Support a weak or deformed portion of the body. 2. "Prosthetic device" shall not include any of the following: <br>a. Corrective eyeglasses; b. Contact lenses; or c. Dental prosthesis; (f) 1. "Mobility enhancing equipment" means equipment, including repair and <br>replacements part for same, which: <br>a. Is primarily and customarily used to provide or increase the ability <br>to move from one place to another and which is appropriate for use <br>either in a home or a motor vehicle; b. Is not generally used by persons with normal mobility; and c. Does not include any motor vehicle or equipment on a motor <br>vehicle normally provided by a motor vehicle manufacturer. 2. "Mobility enhancing equipment" shall not include durable medical <br>equipment; and (g) 1. "Durable medical equipment" means equipment, including repair and <br>replacement parts for same, which: <br>a. Can withstand repeated use; b. Is primarily and customarily used to serve a medical purpose; c. Generally is not useful to a person in the absence of illness or <br>injury; and d. Is not worn in or on the body. 2. "Durable medical equipment" shall not include mobility enhancing <br>equipment or oxygen delivery equipment that is not worn in or on the <br>body. 3. As used in this paragraph, "repair and replacement parts" includes all <br>components or attachments used in connection with durable medical <br>equipment. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 73, sec. 17, effective July 1, 2009. -- Amended 2008 Ky. Acts ch. 39, sec. 1, effective August 1, 2008; and ch. 95, sec. 1, effective <br>August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 9, effective July 1, 2007. -- <br>Amended 2005 Ky. Acts ch. 154, sec. 2, effective June 20, 2005. -- Amended 2003 <br>Ky. Acts ch. 124, sec. 21, effective July 1, 2004. -- Amended 2001 Ky. Acts ch. 9, <br>sec. 1, effective June 21, 2001. -- Amended 2000 Ky. Acts ch. 209, sec. 1, effective <br>July 14, 2000. -- Amended 1986 Ky. Acts ch. 471, sec. 1, effective July 15, 1986. -- <br>Created 1970 Ky. Acts ch. 12, sec. 1, effective January 1, 1971. Legislative Research Commission Note (8/1/2008). Under the authority of KRS 7.136(1), the Reviser of Statutes has inserted subparagraph and subdivision <br>designations in subsection (3)(f) of this statute during codification. The words in the <br>text were not changed. ]]>