MN SF3352

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

Expands exempt items to include single-use finger-pricking devices, single-use diagnostic agents for diabetes, insulin and medical oxygen (regardless of prescription status), prescribed prosthetic devices, prescribed durable medical equipment for home use, prescribed mobility enhancing equipment, prescription corrective eyeglasses, and kidney dialysis equipment with repair and replacement parts.

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

Clarifies that repair and replacement parts for durable medical equipment include all components used with the equipment, but excludes single-patient-use parts.

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