An act relating to sales and use tax. Be it enacted by the General Assembly of the Commonwealth of Kentucky



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UNOFFICIAL COPY AS OF 04/14/16 00 REG. SESS. 00 RS BR 415

AN ACT relating to sales and use tax.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

Section 1. KRS 139.472 is amended to read as follows:

(1) As used in this subsection and subsection (2) of this section:

(a) "Administer" means the direct application of a drug to a patient by injection, inhalation, or ingestion, whether topically or by any other means;

(b) "Dispense" means to deliver one (1) or more doses of a prescription drug in a suitable container, appropriately labeled for subsequent administration to or use by a patient or other individual entitled to receive the prescription drug;

(c) "Drug" means a substance used as medicine in the diagnosis, cure, mitigation, treatment, or prevention of disease of the human body;

(d) "Nonprescription drugs" means nonnarcotic drugs that may be sold without a prescription and are prepackaged and labeled for use by the consumer in accordance with requirements of the statutes and regulations of this state and the federal government;

(e) "Practitioner" means a medical or osteopathic physician, dentist, chiropractor, optometrist, advanced registered nurse practitioner, or physician assistant who is licensed under the professional licensing laws of Kentucky to prescribe drugs;

(f) "Prescription drug" means a drug that is required under federal law to be labeled, "Caution: Federal law prohibits dispensing without prescription", and is:

1. Dispensed only under a prescription drug order by a registered pharmacist; or

2. Administered by or under the supervision of a medical physician to a patient in the treatment of cancer; and

(g) "Prescription drug order" means an original or new order from a practitioner for drugs[."Prescription medicine" shall mean and include:

(a) Any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use which is prescribed for the treatment of a human being by a person authorized to prescribe the medicines and dispensed on prescription by a registered pharmacist in accordance with law; and

(b) Medical oxygen when purchased by the patient for private use].

(2) The taxes imposed under the provisions of this chapter do not apply to the sale, storage, use, or other consumption of prescription drugs. Nonprescription drugs are not exempt from the taxes imposed by this chapter.

(3) "Prosthetic devices and physical aids" for the purpose of subsection (4) of this section shall mean and include artificial devices prescribed by a licensed physician, or individually designed, constructed or altered solely for the use of a particular crippled person so as to become a brace, support, supplement, correction or substitute for the bodily structure including the extremities of the individual; artificial limbs, artificial eyes, hearing aids prescribed by a licensed physician, or individually designed, constructed or altered solely for the use of a particular disabled person; crutches, walkers, hospital beds, wheelchairs and wheelchair lifting devices for the use of invalids and crippled persons; colostomy supplies, insulin and diabetic supplies, such as hypodermic syringes and needles, and sugar (urine and blood) testing materials purchased for use by diabetics.

(4)[(3)] The terms "sale at retail," "retail sale," "use," "storage" and "consumption" as used in this chapter shall not include the sale, use, storage, or consumption of medical oxygen when purchased by the patient for private use[prescription medicine], prosthetic devices, and physical aids.

Section 2. The provisions of this Act shall apply to sales made on or after August 1, 2000.


Page of

BR041500.100-415



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