SF 474

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