Prosthetic devices and physical aids can mean artificial devices prescribed by a licensed physician.” Devices and aids that meet this definition are exempt from sales and use taxes without being subject to other requirements. The Kentucky Board of Tax Appeals has also ruled that prosthetic devices and physical aids can mean artificial devices or physical aids “individually designed, constructed, or altered solely for the use of a particular crippled person so as to become a brace, support, supplement, correction, or substitute for the bodily structure including the extremities of the individual; artificial limbs, artificial eyes, hearing aids prescribed by a licensed physician, or individually designed, constructed or altered solely for the use of a particular disabled person; crutches, walkers, hospital beds, wheelchairs, wheelchair repair and replacement parts, and wheelchair lifting devices for the use of invalids and crippled persons; colostomy supplies, urostomy supplies, ileostomy supplies, insulin and diabetic supplies, such as hypodermic syringes and needles, and sugar.” (Kentucky Board of Tax Appeals, King Drugs, Inc. and King Home Care, Inc. v. Commonwealth of Kentucky Revenue Cabinet, April 10, 2003.)