CO SB214

Defines "licensed provider" to include any person authorized to prescribe drugs under Colorado law, including advanced practice nurses, dentists, optometrists, physicians, physician assistants, podiatrists, and veterinarians.

Exempts from sales tax all drugs dispensed in accordance with a prescription written by a licensed provider.

Exempts from sales tax insulin dispensed pursuant to the direction of a licensed provider.

Exempts from sales tax drugs or materials furnished by a licensed provider as part of professional services provided to a patient.

Exempts from sales tax therapeutic devices, appliances, or related accessories with a retail value over $100 sold to correct or treat a human physical disability or surgically created abnormality when recommended in writing by a licensed provider.