IL HB0906

Reduces the state sales tax rate on durable medical equipment from 6.25% to 1%, placing it in the same reduced-tax category as food for off-premises consumption, prescription drugs, and medical appliances

Defines "durable medical equipment" to include hospital beds, lift beds, bath chairs, wheelchairs, canes, crutches, ventilators, bedside commodes, respirators, walkers, and apnea monitors

Amends four Illinois tax statutes: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act

Introduced by Rep. Michelle Mussman during the 101st General Assembly (2019-2020 session)