SF 19

as introduced - 80th Legislature (1997 - 1998) 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             1996, section 297A.25, subdivision 3. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, 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 prescribed drugs, prescribed medicine and 
  1.10  insulin, intended for use, internal or external, in the cure, 
  1.11  mitigation, treatment or prevention of illness or disease in 
  1.12  human beings are exempt, together with prescription glasses, 
  1.13  fever thermometers, therapeutic, and prosthetic devices.  
  1.14  "Prescribed drugs" or "prescribed medicine" includes 
  1.15  over-the-counter drugs or medicine prescribed by a licensed 
  1.16  physician.  "Therapeutic devices" includes reusable finger 
  1.17  pricking devices for the extraction of blood, blood glucose 
  1.18  monitoring machines, and other diagnostic agents used in 
  1.19  diagnosing, monitoring, or treating diabetes.  Nonprescription 
  1.20  analgesics consisting principally (determined by the weight of 
  1.21  all ingredients) of acetaminophen, acetylsalicylic acid, 
  1.22  ibuprofen, or a combination thereof are exempt.  Vitamin and 
  1.23  mineral supplements intended for internal use by human beings 
  1.24  are exempt. 
  1.25     Sec. 2.  [EFFECTIVE DATE.] 
  2.1      Section 1 is effective for sales made after June 30, 1997.