Exempts from the general excise tax, gross receipts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer drugs to an individual, from the sale of hearing aids. Effective 12/31/2050. Sunsets 1/1/2027. (SD1)

Statutes affected:
SB1495: 237-24.3
SB1495 SD1: 237-24.3
Latest: 237-24.3