132nd MAINE LEGISLATURE
LD 145 LR 538(02)
An Act Pertaining to Sales and Use Tax Exemptions for Durable Medical Equipment, Breast Pumps and Mobility-enhancing Equipment
Fiscal Note for Bill as Amended by Committee Amendment " "
Committee: Taxation
Fiscal Note Required: Yes
             
Fiscal Note
FY 2025-26 FY 2026-27 Projections  FY 2027-28 Projections  FY 2028-29
Net Cost (Savings)
General Fund $297,350 $730,550 $768,550 $806,550
Revenue
General Fund ($297,350) ($730,550) ($768,550) ($806,550)
Other Special Revenue Funds ($15,650) ($38,450) ($40,450) ($42,450)
Fiscal Detail and Notes
This bill includes a revenue decrease to the Bureau of Revenue Services within the Department of Administrative and Financial Services of $297,350 in fiscal year 2025-26 and $730,550 in fiscal year 2026-27 by providing a sales and use tax exemption for durable medical equipment, breast pumps, and mobility enhancing equipment for home use or use in a motor vehicle effective January 1, 2026.