Oklahoma has enacted legislation that makes changes to a medical equipment exemption. The sales tax exemption applies to sales of:
The exemption previously applied only when a practitioner administered or distributed these items. Effective May 28, 2019, the exemption is expanded to also apply when a practitioner prescribes these items. The legislation also expands the definition of “durable medical equipment” (which includes repair and replacement parts) to include equipment that is used in the home. The legislation also amends the definition of “practitioner” to additionally include allopathic physicians and clinical nurse specialists. (H.B. 1262, Laws 2019, effective May 28, 2019)