S.C. Code Regs. 117-332 — Medicines, Prosthetic Devices and Hearing Aids

Code Section 12-36-2120(28) exempts from the sales and use taxes:
(a) medicines and prosthetic devices sold by prescription, prescription medicines and therapeutic
radiopharmaceuticals used in the treatment of cancer, lymphoma, leukemia, or related diseases,
including prescription medicines used to relieve the effects of any such treatment, and free samples of
prescription medicine distributed by its manufacturer and any use of these free samples;
(b) hypodermic needles, insulin, alcohol swabs, blood sugar testing strips, monolet lancets, dextrom-
eter supplies, blood glucose meters, and other similar diabetic supplies sold to diabetics under the
authorization and direction of a physician;
(c) medicine donated by its manufacturer to a public institution of higher education for research or
for the treatment of indigent patients; and
(d) dental prosthetic devices.
To assist in the administration of this exemption, the Department has adopted definitions for the
terms ''medicine'' and ''prosthetic devices'' as follows:
''Medicine''-a substance or preparation used in treating disease.
''Prosthetic Device''-an artificial device to replace a missing part of the body.
The sale of prescription lenses that replace a missing part of the eye are exempted from the tax, as
for example eyeglasses prescribed for a person whose natural lenses have been surgically removed.
Eyeglasses, contact lens, hearing aids and orthopedic appliances, such as braces, wheelchairs and
orthopedic custom-made shoes, do not come within the exemption at Code Section 12-36-2120(28).
However, sales of hearing aids are exempt pursuant to Code Section 12-36-2120(38).
Hypodermic needles, insulin, alcohol swabs, blood sugar testing strips, monolet lancets, dextrometer
supplies, blood glucose meters, and other similar diabetic supplies sold to diabetics are only exempt if
sold pursuant to the written authorization and direction of a physician.