OK SB1370

Amends Oklahoma sales tax exemption law for drugs, medical devices, and medical equipment when used for Medicare or Medicaid patients.

Requires health care providers seeking reimbursement for sales tax paid on exempt items to provide four categories of documentation: invoices with tax proof, financial records showing tax payment, patient Medicare/Medicaid status verification, and evidence the item was used for a qualified patient.

Specifies acceptable documentation formats including check vouchers, accounting system screen-prints, excerpts from financial or patient accounting systems, and departmental logs that link products to specific patients.

Requires written certifications from health care providers that all supporting documents accurately represent information from their financial and patient accounting systems.

Becomes effective November 1, 2010.