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S.F. No. 1203 - Medical Device Sales Tax Exemption Modification (As Proposed to be Amended by the A-1)
 
Author: Senator Chris A. Eaton
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 8, 2013



 

Under current law, several health-care related items are exempt from sales tax.  This bill specifies that all items purchased in transactions covered by Medicare and Medicaid are also exempt.

This bill expands the definition of “durable medical equipment” to include single patient use items. Modifies the definition of “repair and replacement parts” of durable medical equipment to include such parts for single patient use only.  Exempts accessories and supplies required for the effective use of durable medical equipment and prosthetic devices.

Specifies that a transaction is covered by Medicare or Medicaid if any portion of the cost of the item purchased in the transaction is paid for or reimbursed pursuant to Medicare or Medicaid, or another plan administering the Medicare or Medicaid programs.  

Effective retroactively to sales and purchases made after April 1, 2009.  Authorizes refunds for sales tax paid on purchases made after April 1, 2009, and before July 1, 2013.

NBP:dv 

 

 
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