Oklahoma § 68-1357.6 - Drugs and medical devices and equipment - Exemption

§ 68-1357.6. Drugs and medical devices and equipment - Exemption

A. Effective July 1, 1992, there are hereby exempted from the

tax levied by Section 1350 et seq. of this title sales of drugs for

Oklahoma Statutes - Title 68. Revenue and Taxation

the treatment of human beings, medical appliances, medical devices

and other medical equipment including but not limited to corrective

eyeglasses, contact lenses, and hearing aids when administered,

distributed or prescribed by a practitioner, as defined in

subsection C of this section, who is authorized by law to

administer, distribute or prescribe such items or when purchased or

leased by or on behalf of an individual for use by such individual

under a prescription or work order of a practitioner who is

authorized by law to prescribe such items and when the cost of such

items will be reimbursed under the Medicare or Medicaid Program.

B. There are hereby exempted from the tax levied by Section

1350 et seq. of this title sales of the following medical equipment

when administered, distributed or prescribed by a practitioner, as

defined in subsection C of this section, who is authorized by law to

administer, distribute or prescribe such items:

1. Prosthetic devices as defined in subsection D of this

section;

2. Durable medical equipment as defined in subsection E of this

section; and

3. Mobility-enhancing equipment as defined in subsection F of

this section.

C. The term "practitioner" means a physician, allopathic

physician, osteopathic physician, surgeon, podiatrist, chiropractor,

optometrist, pharmacist, psychologist, ophthalmologist, nurse

practitioner, clinical nurse specialist, audiologist or hearing aid

dealer or fitter who is licensed by the state as required by law.

D. The term "prosthetic device" means a replacement, corrective

or supportive device, including repair and replacement parts for

same, worn on or in the body to:

1. Artificially replace a missing portion of the body;

2. Prevent or correct physical deformity or malfunction; or

3. Support a weak or deformed portion of the body.

Provided, the term shall not include corrective eyeglasses,

contact lenses or hearing aids.

E. The term "durable medical equipment" means equipment,

including repair and replacement parts for same, which:

1. Is used in the home;

2. Can withstand repeated use;

3. Is primarily and customarily used to serve a medical

purpose;

4. Generally is not useful to a person in the absence of

illness or injury; and

5. Is not worn in or on the body.

The term "durable medical equipment" shall not include

"mobility-enhancing equipment" as defined in subsection F of this

section.

Oklahoma Statutes - Title 68. Revenue and Taxation

F. The term "mobility-enhancing equipment" means equipment,

including repair and replacement parts for same, which:

1. Is primarily and customarily used to provide or increase the

ability to move from one place to another and which is appropriate

for use either in a home or a motor vehicle;

2. Is not generally used by persons with normal mobility; and

3. Does not include any motor vehicle or equipment on a motor

vehicle normally provided by a motor vehicle manufacturer.

The term "mobility-enhancing equipment" shall not include

"durable medical equipment" as defined in subsection E of this

section.

Added by Laws 1991, c. 342, § 16, emerg. eff. June 15, 1991.

Amended by Laws 2003, c. 413, § 10, eff. Nov. 1, 2003; Laws 2004, c.

535, § 9, eff. Nov. 1, 2004; Laws 2019, c. 458, § 1, eff. July 1,

2019.