Exempts sales of durable medical equipment, breast pumps, and mobility-enhancing equipment from sales and use tax.

This bill exempts from sales and use tax the sale or lease of durable medical equipment, breast pumps, and mobility-enhancing equipment for home or motor vehicle use. The tax exemption applies to sales occurring on or after January 1, 2026. The bill defines "durable medical equipment" as equipment primarily used for medical purposes, not generally useful without illness or injury, and not worn on the body.

Exempts sales of durable medical equipment, breast pumps, and mobility-enhancing equipment from sales and use tax.

This bill exempts from sales and use tax the sale or lease of durable medical equipment, breast pumps, and mobility-enhancing equipment for home or motor vehicle use. The tax exemption applies to sales occurring on or after January 1, 2026. The bill defines "durable medical equipment" as equipment primarily used for medical purposes, not generally useful without illness or injury, and not worn on the body.