2-3 chapter the gross receipts from sales and the storage, use or other

2-4 consumption of:

2-5 (a) Prosthetic devices, orthotic appliances and ambulatory casts for

2-6 human use, and other supports and casts if prescribed or applied by a

2-7 licensed provider of health care, within his scope of practice, for human

2-8 use.

2-9 (b) Appliances and supplies relating to an ostomy.

2-10 (c) Products for hemodialysis.

2-11 (d) Any ophthalmic or ocular device or appliance prescribed by a

2-12 physician or optometrist.

2-13 (e) Hearing aids.

2-14 (f) Medicines:

2-15 (1) Prescribed for the treatment of a human being by a person

2-16 authorized to prescribe medicines, and dispensed on a prescription filled by

2-17 a registered pharmacist in accordance with law;

2-18 (2) Furnished by a licensed physician, dentist or podiatric physician

2-19 to his own patient for the treatment of the patient;

2-20 (3) Furnished by a hospital for treatment of any person pursuant to the

2-21 order of a licensed physician, dentist or podiatric physician; or

2-22 (4) Sold to a licensed physician, dentist, podiatric physician or

2-23 hospital for the treatment of a human being.

2-24 2. As used in this section:

2-25 (a) "Hearing aid" means wearable instrument or device designed for

2-26 or offered to aid or compensate for impaired human hearing and any

2-27 parts, attachments or accessories, including earmolds, but excluding

2-28 batteries and cords.

2-29 (b) "Medicine" means any substance or preparation intended for use by

2-30 external or internal application to the human body in the diagnosis, cure,

2-31 mitigation, treatment or prevention of disease or affliction of the human

2-32 body and which is commonly recognized as a substance or preparation

2-33 intended for such use. The term includes splints, bandages, pads,

2-34 compresses and dressings.

2-35 [(b)] (c) "Medicine" does not include:

2-36 (1) [Any auditory device or appliance.

2-37 (2)] Articles which are in the nature of instruments, crutches, canes,

2-38 devices or other mechanical, electronic, optical or physical equipment.

2-39 [(3)] (2) Any alcoholic beverage, except where the alcohol merely