Medicines, Prosthetic Devices and Hearing Aids

Official textscstatehouse.govlast amended Jun 28, 2002

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.

Amendment history

Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.

Source: official source document (full Chapter 117 PDF)

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