Kentucky Revised Statutes Title XI. Revenue and Taxation § 139.472.Exemption for certain medical items

(a) A drug purchased for the treatment of a human being for which a prescription is required by state or federal law, whether the drug is dispensed by a licensed pharmacist, administered by a physician or other health care provider, or distributed as a free sample to or from a physician's office;

(b) An over-the-counter drug purchased for the treatment of a human being for which a prescription is issued;

(c) Medical oxygen and oxygen delivery equipment purchased for home use.Oxygen delivery equipment includes:

(d) Insulin and diabetic supplies, including hypodermic syringes, needles, and sugar (urine and blood) testing materials purchased by an individual for private use;

(e) Colostomy, urostomy, or ileostomy supplies purchased by an individual for private use;

(f) Prosthetic devices purchased by any health care provider for use in the treatment of a specific individual or purchased by an individual as prescribed by a person authorized under the laws of the Commonwealth to issue prescriptions;

(g) Prosthetic devices that are individually designed or created for an individual regardless of the purchaser;

(h) Mobility enhancing equipment for which a prescription is issued; and

(i) Durable medical equipment, including hospital beds for which a prescription is issued.

(a) “Drug” means a compound, substance, or preparation and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, or alcoholic beverages as defined in KRS 139.485, that is recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or a supplement to any of them, or is:

(b) “Grooming and hygiene products” means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions, regardless of whether the items meet the definition of an over-the-counter drug;

(d) “Prescription” means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a person authorized under the laws of the Commonwealth to prescribe a drug;