HB 300 Summary

• Exempts durable medical equipment, prosthetics, orthotics, and medical supplies from state, county, and municipal sales and use taxes when purchased with a valid prescription and billed to a third party payer.

• Covered items include durable medical equipment with repair parts, medical oxygen and supplies, prosthetic and orthotic devices, catheters, ostomy supplies, and specialized wound care products as defined under the Medicare program.

• Applies retroactively to all open tax periods and periods where a preliminary or final tax assessment could be entered, but no refunds are due for periods prior to the act's effective date.

• Becomes effective October 1, 2014.

• Passed the House on April 25, 2013 by a vote of 97-0.