(a) There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products.
(b) There is exempt from the tax imposed by this chapter the sale or use of:(1) Insulin; and(2) Medical oxygen for human use dispensed pursuant to a prescription.
(1) Insulin; and
(2) Medical oxygen for human use dispensed pursuant to a prescription.