Indiana Code 6-2.5-5-18 provides, in relevant part: Sales of artificial limbs, orthopedic devices, dental prosthetic devices, eyeglasses, contact lenses, and other medical equipment, supplies, and devices are exempt from the state gross retail tax, if the sales are prescribed by a person licensed to issue the prescription. IND. CODE 6-2.5-5-18(a). Thus, the first question this Court must answer is what constitutes "medical equipment, supplies, and devices" under Indiana Code 6-2.5-5-18(a).