Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-050 - MEDICINES AND MEDICAL EQUIPMENT

Current through June 17, 2024
050.01 The following definitions apply to
				this regulation and
				Reg-1-051,
				Physicians and Dentists. The Nebraska Department of Revenue will rely upon
				determinations of the Nebraska Medical Assistance Program operated by the
				Nebraska Department of Health and Human Services (Medicaid) to determine if
				specific equipment, supplies, or devices are eligible for coverage under
				Medicaid.
050.01A Appropriate for use in the
				home means the equipment can be used or operated by a person without
				specialized training.
050.01B Drug
				means any compounds, substances, or preparations, other than grooming and
				hygiene products such as soap, toiletries, and cosmetics, food and food
				ingredients, dietary supplements, or alcoholic beverages which are:
050.01B(1) Recognized in the official U.S.
				Pharmacopoeia, official U.S. Homeopathic Pharmacopoeia, or official National
				Formulary;
050.01B(2) Intended for
				use in the diagnosis, cure, mitigation, treatment, or prevention of disease;
				or
050.01B(3) Intended to affect
				the structure or function of the body.
050.01C Durable medical equipment means
				equipment, including repair and replacement parts, that:
050.01C(1) Can withstand repeated
				use;
050.01C(2) Is primarily and
				customarily used to serve a medical purpose;
050.01C(3) Is not generally useful to a
				person in the absence of illness or injury; and
050.01C(4) Is appropriate for use in the
				home.
050.01C(5) Durable medical
				equipment does not include exercise equipment, recliners, vibrators, hot tubs,
				or monitoring devices unless the monitoring devices are necessary to use other
				durable medical equipment.
050.01D Home medical supplies means supplies
				primarily and customarily used to serve a medical purpose that are appropriate
				for use in the home and are not generally useful to a person in the absence of
				illness or injury. Home medical supplies do not include items for personal
				comfort, hygiene, or cosmetic purposes, or any drugs.
050.01E Mobility enhancing equipment means
				equipment, including repair and replacement parts, which:
050.01E(1) Is primarily and customarily used
				to provide or increase the ability to move from one place to another;
050.01E(2) Is not generally used by persons
				with normal mobility; and
050.01E(3) Is appropriate for use either in a
				home or a motor vehicle.
050.01E(4)
				Mobility enhancing equipment does not include any motor vehicle or equipment on
				a motor vehicle normally provided by a motor vehicle manufacturer, for example,
				power steering, power brakes, automatic door locks, or running
				boards.
050.01F Oxygen
				equipment means oxygen cylinders, cylinder transport devices, including sheaths
				and carts, cylinder studs and support devices, regulators, flowmeters, tank
				wrenches, oxygen concentrators, liquid oxygen base dispensers, liquid oxygen
				portable dispensers, oxygen tubing, nasal cannulas, face masks, oxygen
				humidifiers, and oxygen fittings and accessories.
050.01G Over-the-counter drug means a drug
				containing a label as required by
				21
				C.F.R. 201.66. The over-the-counter drug
				label includes a drug facts panel or a statement of the active ingredients with
				a list of those ingredients contained in the compound, substance, or
				preparation.
050.01H Prescription
				means an order, formula, or recipe issued in any form of oral, written,
				electronic, or other means of transmission by a practitioner licensed under the
				Uniform Credentialing Act.
005.01I
				Prosthetic device means replacement, corrective, or supportive devices worn on
				or in the body to replace a missing portion of the body, prevent or correct
				physical deformity or malfunction, or support a weak or deformed portion of the
				body. Prosthetic devices include any supplies used with prosthetic devices and
				any repair or replacement