3.04.450: MEDICAL DEVICES; EFFECTIVE JULY 1, 1990:
   A.   There are exempted from the taxes imposed by this Chapter the gross receipts from sales and the storage, use or other consumption of:
      1.   Prosthetic devices for human use;
      2.   Appliances and supplies relating to an ostomy;
      3.   Products for hemodialysis;
      4.   Any ophthalmic or ocular device or appliance prescribed by a physician or optometrist;
      5.   Medicines:
         a.   Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law;
         b.   Furnished by a licensed physician, dentist or podiatrist to his own patient for the treatment of the patient;
         c.   Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatrist; or
         d.   Sold to a licensed physician, dentist, podiatrist or hospital for the treatment of a human being.
   B.   "Medicine" means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use.
   C.   "Medicine" does not include:
      1.   Any auditory device or appliance;
      2.   Articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, crutches, canes, braces, devices or other mechanical, electronic, optical or physical equipment;
      3.   Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a "medicine" as defined by subsection B of this Section;
   D.   Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this Section. (Ord. 106 §5(G), 1989)