1
|
In 2013, the definition of “durable medical equipment” was expanded to include single-patient use items, and accessories and supplies required for effective use of durable medical equipment for home use only or purchased in transactions covered by Medicare and Medicaid were included in the sales tax exemption for medical equipment, effective for sales and purchases made after June 30, 2013. In the 2014 2nd Omnibus Tax bill, the exemptions were extended retroactively to sales and purchases made after April 1, 2009. The 2014 bill authorized vendors who paid sales or use tax on qualifying items but did not collect and remit the tax to apply for a refund of sales tax paid until June 30, 2015.
This bill extends the retroactive exemptions for single-patient use items and accessories and supplies required for effective use of durable medical equipment for home use to transactions covered under a qualifying health insurance plan. “Health insurance plan” means a health plan as defined under current Minnesota insurance statutes, including plans available under MNsure. Vendors who paid sales tax on qualifying items but did not collect and remit the tax are eligible to claim a refund until June 30, 2016.
|