SB240 Summary

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

• Covers items including repair parts, disposable supplies, medical oxygen equipment, catheters, catheter supplies, ostomy bags and related supplies, and specialized wound care products as defined and covered under the Medicare program.

• Applies only to items used for treating illness or injury or replacing limbs or internal body parts that are covered by and billed to a third party payer.

• Act becomes effective on October 1, 2014.

• Senate passed the bill on April 25, 2013; House passed on May 9, 2013.