{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357.6","heading":"Drugs and medical devices and equipment - Exemption","body":"A. Effective July 1, 1992, there are hereby exempted from the\n\ntax levied by Section 1350 et seq. of this title sales of drugs for\n\nthe treatment of human beings, medical appliances, medical devices\n\nand other medical equipment including but not limited to corrective\n\neyeglasses, contact lenses, and hearing aids when administered,\n\ndistributed or prescribed by a practitioner, as defined in\n\nsubsection C of this section, who is authorized by law to\n\nadminister, distribute or prescribe such items or when purchased or\n\nleased by or on behalf of an individual for use by such individual\n\nunder a prescription or work order of a practitioner who is\n\nauthorized by law to prescribe such items and when the cost of such\n\nitems will be reimbursed under the Medicare or Medicaid Program.\n\nB. There are hereby exempted from the tax levied by Section\n\n1350 et seq. of this title sales of the following medical equipment\n\nwhen administered, distributed or prescribed by a practitioner, as\n\ndefined in subsection C of this section, who is authorized by law to\n\nadminister, distribute or prescribe such items:\n\n1. Prosthetic devices as defined in subsection D of this\n\nsection;\n\n2. Durable medical equipment as defined in subsection E of this\n\nsection; and\n\n3. Mobility-enhancing equipment as defined in subsection F of\n\nthis section.\n\nC. The term \"practitioner\" means a physician, allopathic\n\nphysician, osteopathic physician, surgeon, podiatrist, chiropractor,\n\noptometrist, pharmacist, psychologist, ophthalmologist, nurse\n\npractitioner, clinical nurse specialist, audiologist or hearing aid\n\ndealer or fitter who is licensed by the state as required by law.\n\nD. The term \"prosthetic device\" means a replacement, corrective\n\nor supportive device, including repair and replacement parts for\n\nsame, worn on or in the body to:\n\n1. Artificially replace a missing portion of the body;\n\n2. Prevent or correct physical deformity or malfunction; or\n\n3. Support a weak or deformed portion of the body.\n\nProvided, the term shall not include corrective eyeglasses,\n\ncontact lenses or hearing aids.\n\nE. The term \"durable medical equipment\" means equipment,\n\nincluding repair and replacement parts for same, which:\n\n1. Is used in the home;\n\n2. Can withstand repeated use;\n\n3. Is primarily and customarily used to serve a medical\n\npurpose;\n\n4. Generally is not useful to a person in the absence of\n\nillness or injury; and\n\n5. Is not worn in or on the body.\n\nThe term \"durable medical equipment\" shall not include\n\n\"mobility-enhancing equipment\" as defined in subsection F of this\n\nsection.\n\nF. The term \"mobility-enhancing equipment\" means equipment,\n\nincluding repair and replacement parts for same, which:\n\n1. Is primarily and customarily used to provide or increase the\n\nability to move from one place to another and which is appropriate\n\nfor use either in a home or a motor vehicle;\n\n2. Is not generally used by persons with normal mobility; and\n\n3. Does not include any motor vehicle or equipment on a motor\n\nvehicle normally provided by a motor vehicle manufacturer.\n\nThe term \"mobility-enhancing equipment\" shall not include\n\n\"durable medical equipment\" as defined in subsection E of this\n\nsection.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5a88ede4fa6139518a925ac9efd94aa330770fb83856b18f8a151d216a9c50a9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357.5","next":"us-ok/okla.-stat.-tit.-68-68-1357.7"},"notice":"GroundRules: Original legal text. Not legal advice."}