HF 681

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting vitamin 
  1.3             and mineral supplements; amending Minnesota Statutes 
  1.4             1998, section 297A.25, subdivision 3. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 297A.25, 
  1.7   subdivision 3, is amended to read: 
  1.8      Subd. 3.  [MEDICINES; MEDICAL DEVICES.] The gross receipts 
  1.9   from the sale of and storage, use, or consumption of prescribed 
  1.10  drugs, prescribed medicine and insulin, intended for use, 
  1.11  internal or external, in the cure, mitigation, treatment or 
  1.12  prevention of illness or disease in human beings are exempt, 
  1.13  together with prescription glasses, fever thermometers, 
  1.14  therapeutic, and prosthetic devices.  "Prescribed drugs" or 
  1.15  "prescribed medicine" includes over-the-counter drugs or 
  1.16  medicine prescribed by a licensed physician.  "Therapeutic 
  1.17  devices" includes reusable finger pricking devices for the 
  1.18  extraction of blood, blood glucose monitoring machines, and 
  1.19  other diagnostic agents used in diagnosing, monitoring, or 
  1.20  treating diabetes.  Nonprescription analgesics consisting 
  1.21  principally (determined by the weight of all ingredients) of 
  1.22  acetaminophen, acetylsalicylic acid, ibuprofen, ketoprofen, 
  1.23  naproxen, and other nonprescription analgesics that are approved 
  1.24  by the United States Food and Drug Administration for internal 
  1.25  use by human beings, or a combination thereof, are 
  2.1   exempt.  Vitamin and mineral supplements intended for internal 
  2.2   use by human beings are exempt. 
  2.3      Medical supplies purchased by a licensed health care 
  2.4   facility or licensed health care professional to provide medical 
  2.5   treatment to residents or patients are exempt.  The exemption 
  2.6   does not apply to medical equipment or components of medical 
  2.7   equipment, laboratory supplies, radiological supplies, and other 
  2.8   items used in providing medical services.  For purposes of this 
  2.9   subdivision, "medical supplies" means adhesive and nonadhesive 
  2.10  bandages, gauze pads and strips, cotton applicators, 
  2.11  antiseptics, nonprescription drugs, eye solution, and other 
  2.12  similar supplies used directly on the resident or patient in 
  2.13  providing medical services. 
  2.14     Sec. 2.  [EFFECTIVE DATE.] 
  2.15     Section 1 is effective for sales made after June 30, 1999.