Changes to KRS 139.472 as a result of House Bill 293 broaden the exemption granted to medical items and clarify what items are included in the exemption. As of July 1, 2004, the exemption for prescription drugs extends to the purchase of drugs to treat a person when the prescription is required by law. Unless purchased by a nonprofit healthcare provider, over the counter drugs are not included in this exemption. Also effective July 1, 2004, the exemption for the purchase of prosthetic devices is broadened to include physicians, healthcare providers and individuals purchasing customized or prescribed products. (Kentucky Department of Revenue, Kentucky Sales Tax Facts, April 29, 2004, effective as noted above)