ME LD145

Exempts durable medical equipment, breast pumps, and mobility-enhancing equipment from Maine sales and use tax when sold or leased for home use, effective January 1, 2026

Defines "durable medical equipment" as reusable equipment serving a medical purpose that is not useful without illness/injury and is not worn on the body

Defines "breast pump" broadly to include electronic or manual pumps, replacement parts, collection and storage supplies, and breast pump kits

Defines "mobility-enhancing equipment" as equipment increasing ability to move that is appropriate for home or motor vehicle use, excluding vehicles themselves

Repeals existing related statutory definitions and exemptions, consolidating them into a single new exemption under 36 MRSA §1760, sub-§116