MN HF2402

Exempts sales of drugs and medical devices for human use from Minnesota sales and use tax, including over-the-counter drugs, insulin, medical oxygen, prosthetic devices, durable medical equipment for home use, mobility enhancing equipment, prescription eyeglasses, and kidney dialysis equipment.

Adds new exemption for items purchased in transactions covered by Medicare or Medicaid if any portion of the cost is paid for or reimbursed by the federal government, state of Minnesota, or private insurers administering these programs.

Expands definition of "durable medical equipment" to explicitly include single patient use items and clarifies that repair and replacement parts for single patient use are now included in the exemption.

Creates new exemption for accessories and supplies required for effective use of durable medical equipment for home use or prosthetic devices, and for items purchased under Medicare or Medicaid coverage.

Makes all changes retroactively effective for sales and purchases made after April 1, 2009.