139.472 Exemption for certain medical items. - Kentucky Statutes

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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:
(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
pharmacist, administered by a physician or other health care provider, or
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:
1. High pressure cylinders, cryogenic tanks, oxygen concentrators, or
similar medical oxygen delivery equipment including repair and
replacement parts for the equipment; and 2. Tubes, masks, and similar items required for the delivery of oxygen to
the patient; (d) Insulin and diabetic supplies, including hypodermic syringes, needles, and sugar (urine and blood) testing materials purchased by an individual for
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
by a person authorized under the laws of the Commonwealth to issue
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
(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,
dietary supplements, or alcoholic beverages as defined in KRS 139.485, that is
recognized in the official United States Pharmacopoeia, official Homeopathic
Pharmacopoeia of the United States, or official National Formulary, or a
supplement to any of them, or is:
1. Intended for use in the diagnosis, cure, mitigation, treatment, or
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,
regardless of whether the items meet the definition of an over-the-counter
drug; (c) 1. "Over-the-counter drug" means a drug that contains a label that
identifies the product as a drug as required by 21 C.F.R. sec. 201.66. The
"over-the-counter drug" label shall include:
a. A "Drug Facts" panel; or b. A statement of the active ingredients with a list of those
ingredients contained in the compound, substance, or preparation. 2. "Over-the-counter drug" shall not include grooming and hygiene
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
under the laws of the Commonwealth to prescribe a drug; (e) 1. "Prosthetic device" means a replacement, corrective, or supportive
device, including repair and replacement parts for the device, worn on or
in the body to:
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:
a. Corrective eyeglasses; b. Contact lenses; or c. Dental prosthesis; (f) 1. "Mobility enhancing equipment" means equipment, including repair and
replacements part for same, which:
a. 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; b. Is not generally used by persons with normal mobility; and c. Does not include any motor vehicle or equipment on a motor
vehicle normally provided by a motor vehicle manufacturer. 2. "Mobility enhancing equipment" shall not include durable medical
equipment; and (g) 1. "Durable medical equipment" means equipment, including repair and
replacement parts for same, which:
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
injury; and d. Is not worn in or on the body. 2. "Durable medical equipment" shall not include mobility enhancing
equipment or oxygen delivery equipment that is not worn in or on the
body. 3. As used in this paragraph, "repair and replacement parts" includes all
components or attachments used in connection with durable medical
equipment. Effective: July 1, 2009
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
August 1, 2008. -- Amended 2007 Ky. Acts ch. 141, sec. 9, effective July 1, 2007. --
Amended 2005 Ky. Acts ch. 154, sec. 2, effective June 20, 2005. -- Amended 2003
Ky. Acts ch. 124, sec. 21, effective July 1, 2004. -- Amended 2001 Ky. Acts ch. 9,
sec. 1, effective June 21, 2001. -- Amended 2000 Ky. Acts ch. 209, sec. 1, effective
July 14, 2000. -- Amended 1986 Ky. Acts ch. 471, sec. 1, effective July 15, 1986. --
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
designations in subsection (3)(f) of this statute during codification. The words in the
text were not changed.