1. (a) Prescription drugs. Sales of drugs prescribed for the treatment of human beings by a person licensed to prescribe the drugs are exempt from sales tax. Ocular lenses, if permanently implanted through medical surgery, and sales of insulin and medical oxygen are also exempt from sales tax. [68 O.S.§ 1357(9)]
2. (b) Over-the-counter drugs. Sales of over-the-counter drugs do not qualify for the sales tax exemption outlined in subsection (a) of this Section.
3. (c) Prosthetic devices. Sales of prosthetic devices as defined in 710:65-13-169 for use by an individual are exempt from sales tax.

4. (d) Documentation required to be maintained by the vendor when sales are made to healthcare providers. For sales qualifying for exemption pursuant to subsections (a) and (c) of this Section to entities providing healthcare services to individuals, the documentation set out in (1) or (2) of this subsection must be obtained by the vendor and maintained as part of the vendor's records to substantiate the exemption claimed.

   1. (1) Where the healthcare provider presents its direct payment permit, vendors should obtain and maintain in their files and records the information outlined in OAC 710:65-7-10, or
   2. (2) Sufficiently detail the product sold and disclose as a separate line item on the bill or invoice.

Amended at 9 Ok Reg 4073, eff 9-21-92 (emergency)

Amended at 10 Ok Reg 3847, eff 7-12-93

Amended at 11 Ok Reg 3521, eff 6-26-94

Amended at 14 Ok Reg 2711, eff 6-26-97

Amended at 15 Ok Reg 2827, eff 6-25-98

Amended at 17 Ok Reg 2677, eff 6-25-00

Amended at 21 Ok Reg 2581, eff 6-25-04

Amended at 24 Ok Reg 2397, eff 6-25-07

Amended at 25 Ok Reg 2070, eff 7-1-08

Amended at 26 Ok Reg 2354, eff 6-25-09

Amended at 31 Ok Reg 2441, eff 9-12-14

Amended at 34 Ok Reg 2089, eff 9-11-17

Amended at 37 Ok Reg 2234, eff 9-11-20

Amended at 40 Ok Reg 1278, eff 8-11-23