Exempts nonprofit providers of free durable medical equipment from retail sales and use tax.

The bill exempts nonprofit providers of free durable medical equipment from retail sales and use tax for items necessary for their operations and health care provision. This tax preference is intended to provide tax relief to these organizations. The exemption applies to licensed nonprofit organizations exempt from federal income tax that do not charge patients for the equipment provided. The tax preference expires on January 1, 2037, and the act takes effect on January 1, 2027.

Exempts nonprofit providers of free durable medical equipment from retail sales and use tax.

The bill exempts nonprofit providers of free durable medical equipment from retail sales and use tax for items necessary for their operations and health care provision. This tax preference is intended to provide tax relief to these organizations. The exemption applies to licensed nonprofit organizations exempt from federal income tax that do not charge patients for the equipment provided. The tax preference expires on January 1, 2037, and the act takes effect on January 1, 2027.