An Act Pertaining to Sales and Use Tax Exemptions for Durable
Maine Legislature, Session 132, LD 0145
Committee: Taxation
Sponsors: ROTUNDO, HASENFUS, CLOUTIER
Amends: 36 MRSA §1752, 36 MRSA §1760

Legislative Document
No. 145
S.P. 81
In Senate, January 14, 2025
An Act Pertaining to Sales and Use Tax Exemptions for Durable 
Medical Equipment, Breast Pumps and Mobility-enhancing 
Equipment
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator ROTUNDO of Androscoggin.
Cosponsored by Representative HASENFUS of Readfield, Representative CLOUTIER of 
Lewiston and
Senator: LIBBY of Cumberland, Representative: ABDI of Lewiston.
Be it enacted by the People of the State of Maine as follows:
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;
B.  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:
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 MRSA §1752, sub-§11, ¶B, as amended by PL 2023, c. 643, Pt. H, §§5 
to 11 and affected by §29 and amended by c. 673, §§5 to 11 and affected by §28, 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-§116 is enacted to read:
116.  Durable medical equipment; breast pumps; mobility-enhancing equipment.  
Beginning January 1, 2026, 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.
Sec. 9.  Effective date; application. This Act takes effect January 1, 2026 and 
applies to sales occurring on or after January 1, 2026.
SUMMARY
This bill provides a sales and use tax exemption on the sale of durable medical 
equipment and breast pumps for home use and on the sale of mobility-enhancing equipment 
for use in a home or motor vehicle.  The provisions in the bill apply to sales occurring on 
or after January 1, 2026.