WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(I)  A DEVICE THAT CHANGES DIGITAL CODES INTO
TONES FOR TRANSMISSION THROUGH TELEPHONE LINES;

(II)  A FLASHING SIGNAL DEVICE; OR

(III)  A TELEBRAILLE MACHINE;

(5)  AN ARTIFICIAL EYE, HEARING DEVICE, OR LIMB;

(6)  A COLOSTOMY OR ILEOSTOMY APPLIANCE;

(7)  CORRECTIVE EYEGLASSES;

(8)  AN ORTHOPEDIC OR SURGICAL APPLIANCE PRESCRIBED BY
A PHYSICIAN AND DESIGNED TO BE WORN ON THE PERSON OF THE USER;

(9)  A BATTERY FOR AN ARTIFICIAL HEARING DEVICE OR
LARYNX, TRANSCUTANEOUS NERVE STIMULATOR, OR ELECTRICALLY POWERED
WHEELCHAIR; OR

DEVICE;

(10)  A REPLACEMENT CORD FOR AN ARTIFICIAL HEARING

(11)  CRUTCHES;

(12) A WHEELCHAIR;

(13)  A HOSPITAL BED;

(14)  AN OXYGEN TENT; OR

(15)  ANY OTHER SICKROOM EQUIPMENT THAT THE
COMPTROLLER DEFINES BY REGULATION.

(C) HYGIENIC AIDS.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF:

(1)  BABY OIL OR BABY POWDER; OR

(2)  SANITARY NAPKINS OR TAMPONS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(1), (1-1), (m), (m-1), (nn), (qq), and (yy) and,
as it extended the exemptions under the former retail
sales tax to the former use tax, § 375(b).

In subsection (a)(1) of this section, the former
reference to sales "to patients in connection with
medical treatments" is deleted as surplusage.

In subsection (a)(2) and (3) of this section, the
language "sold on prescriptions of physicians", which

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