All sales of the following are exempt:
A. Prescription drugs for humans.
B. Prescription drugs for animals.
C. Medical supplies when sold in accord with a written recommendation of a licensed physician or when furnished as a part of the professional services provided to the patient. Medical supplies shall mean insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose usable for treatment of insulin reactions; urine and blood testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices; wheelchairs and hospital beds.
D. Prosthetic devices for humans, prosthetic devices for animals, orthopedic device or appliances, therapeutic devices, oxygen and related accessories, when sold in accord with a written recommendation of a licensed physician or veterinarian or when furnished as a part of the professional services provided to the patient. (1968 Code §3-75; Ord. 80-106; Ord. 81-266; Ord. 82-153; Ord. 91-161; Ord. 01-42; Ord. 19-21)