Bill > LD145

This bill provides a comprehensive sales and use tax exemption for specific medical and mobility-related equipment in Maine, specifically defining and exempting durable medical equipment, breast pumps, and mobility-enhancing equipment from sales tax starting January 1, 2026. The bill carefully defines these terms, with "durable medical equipment" referring to equipment that can withstand repeated use, serves a medical purpose, is not generally useful without illness or injury, and is not worn on the body; "breast pumps" including the pump device, its power supply, replacement parts, and collection and storage supplies; and "mobility-enhancing equipment" meaning items that primarily help increase mobility in a home or motor vehicle and are not typically used by people without mobility impairments. The legislation repeals some existing tax-related provisions and establishes a clear exemption for sales and leases of these items, aimed at making essential medical and mobility equipment more affordable for Maine residents by removing the sales tax burden. The bill's provisions will apply specifically to sales occurring on or after January 1, 2026, giving businesses and consumers advance notice of the upcoming tax changes.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=145&snum=132