2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §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 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.
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.