An emergency rule was issued in West Virginia to clarify that durable medical goods, mobility enhancing equipment and prosthetic devices sold by prescription to or for a patient are exempt from sales and use tax after December 31, 2003. This is in response to the deletion of the definition of “drug” in W.Va. Code Sec. 11-15-2(f) without the amending W. Va. Code Sec. 11-15-9(a) (11), which caused the afore mentioned supplies to appear to be taxable. (State Tax Department, Emergency Legislative Rule, Code Sec. 110-15G-1, effective as noted above)