SB18-129 Summary

• Reorganizes Colorado Revised Statutes section 39-26-717 to increase clarity and readability of the law exempting drugs and medical devices from state sales tax without altering the scope or applicability of existing exemptions.

• Defines "durable medical equipment" as equipment dispensed by prescription order that can withstand repeated use, serves a medical purpose, and is not worn on the body; includes hospital beds, intravenous pumps, trapeze bars, toileting aids, and communication devices.

• Defines "mobility enhancing equipment" as prescription-ordered equipment that increases ability to move from place to place and is appropriate for home, community, or vehicle use; includes wheelchairs, walkers, crutches, lift chairs, scooters, and vehicle controls.

• Maintains existing sales tax exemptions for prescription drugs, insulin, glucose testing kits, prosthetic devices, oxygen delivery equipment, medical supplies, durable medical equipment, mobility enhancing equipment, and corrective eyeglasses and hearing aids.

• Takes effect August 8, 2018, unless a referendum petition is filed, in which case it requires voter approval at the November 2018 general election.