COMMITTEE OF ORIGIN: Standing Committee on Ways and Means
Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the Federal Medicare program. This bill removes the reference to January 1, 1980.
Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. The bill also applies the exemption to accessories for such wheelchairs.
This bill exempts from sales tax all sales of used tangible personal property purchased by a consumer at an auction of used tangible personal property not for resale. This provision does not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this State which are required to be titled.
This bill is similar to HB 493 (2025) and HCS HB 1606 (2024).
Statutes affected: