An Act To Define Prosthetic and Orthotic Devices for Purposes of the Sales Tax Law
Sec. 1. 36 MRSA §1752, sub-§8-D is enacted to read:
Sec. 2. 36 MRSA §1752, sub-§9-F is enacted to read:
Sec. 3. 36 MRSA §1760, sub-§5-A, as amended by PL 2009, c. 434, §24, is further amended to read:
Sec. 4. Effective date. This Act takes effect October 1, 2015.
This bill creates definitions for "prosthetic or orthotic device" and "prescription." It clarifies the sales tax exemption for prosthetic devices and exempts orthotic devices sold by prescription.