HB 2616 Summary

• Amends Oklahoma sales tax law by modifying the exemptions for medical products to include "outpatient medical devices" that are installed during outpatient procedures.

• Expands the definition of tax-exempt medical equipment to specifically include high-dose-rate brachytherapy devices, pacemakers, catheters, and capsules used in capsule endoscopy.

• Reorganizes and clarifies existing definitions for durable medical equipment, mobility-enhancing equipment, prosthetic devices, and practitioner qualifications for administering or distributing exempt medical items.

• Maintains the exemption requirement that exempt medical items must be administered by an authorized practitioner or purchased/leased under a practitioner's prescription with costs reimbursed through Medicare or Medicaid programs.