Reorganize Drugs & Medical Devices Sales Tax Exemption

Statutory Revision Committee. In order to increase comprehensibility of the law exempting from state sales tax certain drugs and medical and therapeutic devices, the bill:

• Condenses the 5 essentially identical definitions of the term 'prescription' in the current law into a single definition;
• Relocates another defined term within that law so that all definitions are in the same place, which relocation necessitates relettering existing defined terms so as to maintain alphabetical order; and
• Makes other adjustments to the current language by removing the false imperative, removing superfluous verbiage, and updating internal citations to conform to modern drafting format.
  (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)