In Wyoming, supplies that were used by a clinical laboratory were exempt from taxation because they were disposable and because their use could be attributed to the diagnosis and treatment of patients. The laboratory is also a Medicare recognized health care provider. This is contrary to claims made by the Department that only doctors and dentists use medical supplies in the direct medical care of a patient. (Wyoming State Board of Equalization, Docket No. 2002-0156, January 13, 2004)