MN HF3805

Amends Minnesota Statutes 2008, section 297A.67, subdivision 7 to modify sales and use tax treatment of drugs and medical devices for human use.

Exempts sales of drugs (including over-the-counter), single-use finger-pricking devices for blood extraction and diabetes diagnostic agents, insulin, medical oxygen, prescribed prosthetic devices, prescribed durable medical equipment for home use, prescribed mobility enhancing equipment, prescription corrective eyeglasses, and kidney dialysis equipment including repair and replacement parts.

Provides comprehensive definitions for key terms including "drug," "durable medical equipment," "mobility enhancing equipment," "over-the-counter drug," "prescribed," "prosthetic device," and "kidney dialysis equipment."

Exempts items purchased in transactions covered by Medicare or Medicaid when any portion of the cost is paid for or reimbursed by federal or state government, private insurers, or managed care organizations.

Effective for sales and purchases made after May 31, 2010.