An Act to Exempt Certain Prescribed Home Medical Supplies from Sales Tax
Maine Legislature, Session 131, LD 1184
Committee Amendment CA_A_S593 (Senate)
Amends: 36 MRSA §1752, 36 MRSA §1760

COMMITTEE AMENDMENT" -fr" to S.P. 480, L.D. 1184, "An Act to Exempt 
Certain Prescribed Home Medical Supplies from Sales Tax" 
Amend the bill by striking out the title and substituting the following: 
'An Act Regarding Sales and Use Tax Exemptions for Durable Medical Equipment, 
Breast Pumps and Mobility Enhancing Equipment' 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 36 MRSA §1752, sub-§1-K is enacted to read: 
1-K. Breast pump. "Breast pump" means an electronically or manually controlled 
pump device used to express milk from a human breast during lactation, including any 
external power supply unit packaged and sold with the pump device at the time of sale to 
power the pump device. "Breast pump" includes breast pump replacement parts. breast 
pump collection and storage supplies and breast pump kits. For the purposes of this 
subsection, "breast pump collection and storage supplies" means tangible personal property 
to be used in conjunction with a breast pump to collect milk expressed from a human breast 
and to store that collected milk until it is ready for consumption. 
Sec. 2. 36 MRSA §1752, sub-§2-F is enacted to read: 
2-F. Durable medical equipment. "Durable medical equipment" means equipment, 
including repair and replacement parts for such equipment, that: 
A. Can withstand repeated use; 
R Is primarily and customarily used to serve a medical purpose; 
C. Is not generally useful to a person in the absence of illness or injury: and 
D. Is not worn in or on the body. 
"Durable medical equipment" does not include mobility enhancing equipment. 
Sec. 3. 36 MRSA §1752, sub-§6-J is enacted to read: 
COMMITTEE AMENDMENT 
ROS 
COMMITTEE AMENDMENT" A "to S.P. 480, L.D. 1184 6-sq~ 
6-J. 
Mobility enhancing equipment. 
"Mobility enhancing equipment" means 
equipment, including repair and replacement parts for such equipment, that: 
A. Is primarily and customarily used to provide or increase the ability to move from 
one place to another and that is appropriate for use either in a home or a motor vehicle; 
B. Is not generally used by persons without impaired mobility; and 
C. Does not include a motor vehicle or equipment on a motor vehicle routinely 
provided by a motor vehicle manufacturer. 
"Mobility enhancing equipment" does not include durable medical equipment. 
Sec. 4. 36 MRSA §1752, sub-§7-F, as enacted by PL 2019, c. 401, Pt. B, §2, is 
repealed. 
Sec. 5. 36 MRSA §1752, sub-§8-C, as enacted by PL 2011, c. 655, Pt. PP, §1 and 
affected by §4, is repealed. 
Sec. 6. 36 M_RSA §1752, sub-§11, 18, as amended by PL 2021, c. 578, §1, is 
further amended by repealing subparagraph (15) and enacting the following in its place: 
(15) The sale of durable medical equipment or breast pumps for lease for home 
use to a person engaged in the business of leasing durable medical equipment or 
breast pumps or the sale of mobility enhancing equipment for lease for use in a 
home or motor vehicle to a person engaged in the business of leasing mobility 
enhancing equipment; 
Sec. 7. 36 MRSA §1760, sub-§94, as amended by PL 2019, c. 401, Pt. B, §15, is 
repealed. 
Sec. 8. 36 MRSA §1760, sub-§115 is enacted to read: 
115. Durable medical equipment; breast pumps; mobility enhancing equipment. 
Beginning January 1, 2025, sales of: 
A. Durable medical equipment that is sold or leased for home use; 
B. Breast pumps sold or leased for home use; and 
C. Mobility enhancing equipment that is sold or leased for use in a home or motor 
vehicle.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment replaces the bill. The amendment provides a broader sales and use 
tax exemption for durable medical equipment and breast pumps sold or leased for home 
use and for mobility enhancing equipment sold or leased for use in a home or motor vehicle. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/14/24 ;1:Pa<:! 
LD 1184 
LR 312(02) 
An Act to Exempt Certain Prescribed Home Medical Supplies from Sales Tax 
Fiscal Note for Bill as Amended by Committee Amendment "#.' ( S· 54') 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
FY 2024-25 
$175,000 
Projections 
FY 2025-26 
Projections 
FY 2026-27 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
$0 
$0 
$0 
($175,000) 
($7,000) 
$433,000 
($433,000) 
($23,000) 
$458,000 
($458,000) 
($24,000) 
Providing a sales tax exemption for durable medical equipment, breast pumps and related supplies and mobility 
enhancing equipment beginning January 1, 2025 will decrease revenue to the General Fund by $175,000 in fiscal year 
2024-25 and decrease revenue to the Local Government Fund by $7,000 in fiscal year 2024-25. 
LR0312(02) - Fiscal Note - Page 1 of 1