§ 1357.6. Drugs and medical devices and equipment--Exemption
Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: July 1, 2019
Effective: July 1, 2019
68 Okl.St.Ann. § 1357.6
§ 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 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:
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.
Credits
Laws 1991, c. 342, § 16, emerg. eff. June 15, 1991; 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.
68 Okl. St. Ann. § 1357.6, OK ST T. 68 § 1357.6
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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