Medical equipment, supplies, and devices
Sec. 18. (a) Sales of durable medical equipment, prosthetic
devices, artificial limbs, orthopedic devices, dental prosthetic
devices, eyeglasses, contact lenses, and other medical supplies and
devices are exempt from the state gross retail tax, if the sales are
prescribed by a person licensed to issue the prescription.
(b) Rentals of durable medical equipment and other medical
supplies and devices are exempt from the state gross retail tax, if the
rentals are prescribed by a person licensed to issue the prescription.
(c) Sales of hearing aids are exempt from the state gross retail tax
if the hearing aids are fitted or dispensed by a person licensed or
registered for that purpose. In addition, sales of hearing aid parts,
attachments, or accessories are exempt from the state gross retail tax.
For purposes of this subsection, a hearing aid is a device which is
worn on the body and which is designed to aid, improve, or correct
defective human hearing.
(d) Sales of colostomy bags, ileostomy bags, and the medical
equipment, supplies, and devices used in conjunction with those bags
are exempt from the state gross retail tax.
(e) Sales of equipment and devices used to administer insulin are
exempt from the state gross retail tax.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003,
SEC.23.
Last modified: May 28, 2006