What types of medical equipment and/or drugs are exempt/taxable?
Any drug or sample that may be legally dispensed, only by a licensed pharmacist upon written authority from a practitioner licensed to administer the prescription, is exempt from sales tax. Also exempt are sales of insulin, hearing aids and hearing aid supplies. Section 144.030.18, RSMo, exempts from sales tax, the sale of any over-the-counter medication that is purchased by an individual with a disability. The purchase of prosthetic devices is exempt from sales tax. Prosthetic devices are defined by the Federal Medicare Program under Title XVIII of the Social Security Act of 1965, as devices (other than dental) which replace all or part of the function of a permanently inoperative or malfunctioning internal body organ and include cardiac pacemakers; prosthetic lenses which replace the lens of an eye; breast prosthetics, including surgical brassieres for postmastectomy patients, maxillofacial devices, devices which replace all or part of the ear or nose, urinary collection systems, inc
Any drug or sample that may be legally dispensed, only by a licensed pharmacist upon written authority from a practitioner licensed to administer the prescription, is exempt from sales tax. Also exempt are sales of insulin, hearing aids and hearing aid supplies. Section 144.030.18, RSMo , exempts from sales tax, the sale of any over-the-counter medication that is purchased by an individual with a disability. The purchase of prosthetic devices is exempt from sales tax.
