{"data":{"id":"us-ky/krs-139.472","jurisdiction":"us-ky","citation":"KRS 139.472","heading":"Exemption for certain medical items.","body":"(1) Notwithstanding any other provisions of this chapter, the taxes imposed by this\nchapter shall not apply to the sale or purchase of:\n(a) A drug purchased for the treatment of a human being for which a prescription\nis required by state or federal law, whether the drug is dispensed by a licensed\npharmacist, administered by a physician or other health care provider, or\ndistributed as a free sample to or from a physician's office;\n(b) An over-the-counter drug purchased for the treatment of a human being for\nwhich a prescription is issued;\n(c) Medical oxygen and oxygen delivery equipment purchased for home use.\nOxygen delivery equipment includes:\n1. High pressure cylinders, cryogenic tanks, oxygen concentrators, or\nsimilar medical oxygen delivery equipment includi ng repair and\nreplacement parts for the equipment; and\n2. Tubes, masks, and similar items required for the delivery of oxygen to\nthe patient;\n(d) Insulin and diabetic supplies, including hypodermic syringes, needles, and\nsugar (urine and blood) testing mat erials purchased by an individual for\nprivate use;\n(e) Colostomy, urostomy, or ileostomy supplies purchased by an individual for\nprivate use;\n(f) Prosthetic devices purchased by any health care provider for use in the\ntreatment of a specific individual or purchased by an individual as prescribed\nby a person authorized under the laws of the Commonwealth to issue\nprescriptions;\n(g) Prosthetic devices that are individually designed or created for an individual\nregardless of the purchaser;\n(h) Mobility enhancing equipment for which a prescription is issued; and\n(i) Durable medical equipment, including hospital beds for which a prescription\nis issued.\n(2) Except as specifically provided in subsection (1) of this section, supplies or\nequipment used to deliver a drug to a patient are taxable.\n(3) As used in this section and KRS 139.480:\n(a) \"Drug\" means a compound, substance, or preparation and any component  of a\ncompound, substance, or preparation, other than food and food ingredients,\ndietary supplements, or alcoholic beverages as defined in KRS 139.485, that\nis recognized in the official United States Pharmacopoeia, official\nHomeopathic Pharmacopoeia of th e United States, or official National\nFormulary, or a supplement to any of them, or is:\n1. Intended for use in the diagnosis, cure, mitigation, treatment, or\nprevention of disease; or\n2. Intended to affect the structure or any function of the body;\n(b) \"Grooming and hygiene products\" means soaps and cleaning solutions,\nshampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions,\nregardless of whether the items meet the definition of an over -the-counter\ndrug;\n(c) 1. \"Over-the-counter drug\" means a dr ug that contains a label that\nidentifies the product as a drug as required by 21 C.F.R. sec. 201.66.\nThe \"over-the-counter drug\" label shall include:\na. A \"Drug Facts\" panel; or\nb. A statement of the active ingredients with a list of those\ningredients contained in the compound, substance, or preparation.\n2. \"Over-the-counter drug\" shall not include grooming and hygiene\nproducts;\n(d) \"Prescription\" means an order, formula, or recipe issued in any form of oral,\nwritten, electronic, or other means of transmiss ion by a person authorized\nunder the laws of the Commonwealth to prescribe a drug;\n(e) 1. \"Prosthetic device\" means a replacement, corrective, or supportive\ndevice, including repair and replacement parts for the device, worn on or\nin the body to:\na. Artificially replace a missing portion of the body;\nb. Prevent or correct a physical deformity or malfunction; or\nc. Support a weak or deformed portion of the body.\n2. \"Prosthetic device\" shall not include any of the following:\na. Corrective eyeglasses;\nb. Contact lenses; or\nc. Dental prosthesis;\n(f) 1. \"Mobility enhancing equipment\" means equipment, including repair and\nreplacements part for same, which:\na. Is primarily and customarily used to provide or increase the ability\nto move from one place to another and  which is appropriate for\nuse either in a home or a motor vehicle;\nb. Is not generally used by persons with normal mobility; and\nc. Does not include any motor vehicle or equipment on a motor\nvehicle normally provided by a motor vehicle manufacturer.\n2. \"Mobility enhancing equipment\" shall not include durable medical\nequipment; and\n(g) 1. \"Durable medical equipment\" means equipment, inc luding repair and\nreplacement parts for same, which:\na. Can withstand repeated use;\nb. Is primarily and customarily used to serve a medical purpose;\nc. Generally is not useful to a person in the absence of illness or\ninjury; and\nd. Is not worn in or on the body.\n2. \"Durable medical equipment\" shall not include mobility enhancing\nequipment or oxygen delivery equipment that is not worn in or on the\nbody.\n3. As used in this paragraph, \"repair and replacement parts\" includes all\ncomponents or attachments used i n connection with durable medical\nequipment.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53349","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"5810e8b3c1789ccfccd9ef6e3dce6b060ba4f3518c75536bf531c6aff167508a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.471","next":"us-ky/krs-139.474"},"notice":"GroundRules: Original legal text. Not legal advice."}