1. (a) General provisions. Sales of prosthetic devices,durable medical equipment and mobility- enhancing equipment when administered, distributed or prescribed by a practitioner who is authorized by law to administer, distribute or prescribe such itemsare exempt from sales tax.

2. (b) Documentation required to be maintained by the vendor. The documentation set out in (1) and (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) Name and address of the purchaser or lessee or person on whose behalf the item is being purchased or leased;
   2. (2) A copy of the prescription or work order.

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

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

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

Amended at 22 Ok Reg 1561, eff 6-11-05

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

Amended at 32 Ok Reg 1376, eff 8-27-15

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

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