An Act To Exempt Orthotics from Sales Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§5-A, as amended by PL 2009, c. 434, §24, is further amended to read:
5-A. Prosthetic devices. Sale of prosthetic aids, orthotics, hearing aids or eyeglasses and artificial devices designed for the use of a particular individual to correct or alleviate physical incapacity; and sale of crutches and wheelchairs for the use of sick, injured or disabled persons and not for rental.
summary
This bill provides a sales tax exemption for orthotics.