HF 176

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; exempting 
  1.3             vitamins and minerals; amending Minnesota Statutes 
  1.4             2000, section 297A.67, subdivision 7. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.67, 
  1.7   subdivision 7, is amended to read: 
  1.8      Subd. 7.  [MEDICINES; MEDICAL DEVICES.] (a) Prescribed 
  1.9   drugs and medicine, and insulin, intended for internal or 
  1.10  external use, in the cure, mitigation, treatment, or prevention 
  1.11  of illness or disease in human beings are exempt.  "Prescribed 
  1.12  drugs and medicine" includes over-the-counter drugs or medicine 
  1.13  prescribed by a licensed physician. 
  1.14     (b) Nonprescription medicines consisting principally 
  1.15  (determined by the weight of all ingredients) of analgesics that 
  1.16  are approved by the United States Food and Drug Administration 
  1.17  for internal use by human beings are exempt.  For purposes of 
  1.18  this subdivision, "principally" means greater than 50 percent 
  1.19  analgesics by weight. 
  1.20     (c) Vitamins and mineral supplements intended for internal 
  1.21  use by human beings are exempt. 
  1.22     (d) Prescription glasses, hospital beds, fever 
  1.23  thermometers, reusable finger-pricking devices for the 
  1.24  extraction of blood, blood glucose monitoring machines, and 
  1.25  other diagnostic agents used in diagnosing, monitoring, or 
  2.1   treating diabetes, and therapeutic and prosthetic devices are 
  2.2   exempt.  "Therapeutic devices" means devices that are attached 
  2.3   or applied to the human body to cure, heal, or alleviate injury, 
  2.4   illness, or disease, either directly or by administering a 
  2.5   curative agent.  "Prosthetic devices" means devices that replace 
  2.6   injured, diseased, or missing parts of the human body, either 
  2.7   temporarily or permanently.  
  2.8      EFFECTIVE DATE:  This section is effective beginning with 
  2.9   sales made after June 30, 2001.