10-46-15.5. Exemption of prescribed drugs used by humans.
The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.
Source: SL 2003, ch 61, §14; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.