Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-169 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part,
					 shall have the following meanings, unless the context clearly indicates
					 otherwise:
"
Drug
"
means a
					 compound, substance or preparation, and any component of a compound, substance
					 or preparation:
(A)
Recognized in the official United States
					 Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or
					 official National Formulary, and supplement to any of them;
(B)
Intended for use in the diagnosis, cure,
					 mitigation, treatment, or prevention of disease; or,
(C)
Intended to affect the structure or any
					 function of the body.
[68 O.S.§ 1352(8)]
"Durable medical equipment"
means equipment,
including repair and replacement parts for same,
which is used
					 in the home; can withstand repeated use, is primarily and customarily used to
					 serve a medical purpose, generally is not useful to a person in the absence of
					 illness or injury, and
is not worn in or on the body
.
"
Durable medical equipment
"
does not
					 include "mobility enhancing equipment".
[68 O.S. §) 1357.6(E) ]
"Medical appliance, device, or equipment"
includes corrective eyeglasses, hearing aids, contact lenses, prosthetic
					 devices, durable medical equipment, and mobility-enhancing equipment.
" Mobility-enhancing
equipment
"
means equipment, including repair
					 and replacement parts for same, which:
(A)
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;
(B)
Is not generally used by persons with normal
					 mobility; and,
(C)
Does not include any motor vehicle or equipment
					 on a motor vehicle normally provided by a motor vehicle manufacturer.
" Mobility-enhancing
equipment
"
does not include "durable medical
					 equipment"
as defined in this Section. [68 O.S.Supp.2003,
					 § 1357.6(E)]
"
Over-the-counter drug
"
means a drug that contains a label that identifies the product as a
					 drug as required by
					 21
					 C.F.R., Section 201.66. The
					 over-the-counter-drug label includes:
(A)
A "Drug Facts" panel, or
(B)
A statement of the "active ingredient(s)" with
					 a list of those ingredients contained in the compound, substance or
					 preparation.
[68 O.S.§ 1352(17)]
"Practitioner"
means a physician, osteopathic
					 physician, allopathic 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.
"Prescription"
means
an order, formula,
					 or recipe issued in any form of oral, written, electronic, or other means of
					 transmission by a duly licensed "practitioner"
, as defined by 68 O.S.
					 § 1357.6. [68 O.S.§ 1352(19)]
"Prosthetic device"
means
a
					 replacement, corrective or supportive device, including repair and replacement
					 parts for same, worn on or in the body to:
(A)
Artificially replace a missing portion of the
					 body;
(B)
Prevent or correct physical deformity or
					 malfunction; or,
(C)
Support a weak or deformed portion of the
					 body.
"Prosthetic device"
shall not include
					 corrective eyeglasses, contact lenses, or hearing aids.
[68
					 O.S.§§ 1357(22), 1357.6(D) ]
Added at 9 Ok Reg
					 4073, eff 9-21-92 (emergency); Added at 10 Ok Reg 3847, eff 7-12-93; Amended at
					 14 Ok Reg 2711, eff 6-26-97; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended at
					 21 Ok Reg 2581, eff 6-25-04; Amended at 22 Ok Reg 1561, eff 6-11-05; Amended at
					 25 Ok Reg 2070, eff 7-1-08; Amended at 27 Ok Reg 2308, eff
					 7-11-10