PARRIS N. GLENDENING, Governor                             S.B. 585

Sincerely,

Parris N. Glendening

Governor

Senate Bill No. 573

AN ACT concerning

Sales and Use Tax - Medical Equipment

FOR the purpose of exempting from the sales and use tax certain medical equipment that
is furnished pursuant to a doctor's order; and repealing a certain exemption under
the sales and use tax for sickroom equipment that the Comptroller defines by
regulation. under certain circumstances; and generally relating to the sales and use
tax on medical equipment.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-211(b)(15)
Annotated Code of Maryland
(1988 Volume and 1994 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

11-211.

(b) The sales and use tax does not apply to a sale of:

(15) [any other sickroom equipment that the Comptroller defines by
regulations] OR MEDICAL EQUIPMENT THAT IS FURNISHED PURSUANT TO A
DOCTOR'S ORDER FOR USE IN AN INDIVIDUAL'S RESIDENCE OR ON AN
INDIVIDUAL'S PERSON; THAT:

(I) CAN WITHSTAND REPEATED USE;

(II)     IS USED EXCLUSIVELY TO SERVE A MEDICAL PURPOSE;

(III)   IS NOT USEFUL TO A PERSON IN THE ABSENCE OF ILLNESS OR

INJURY; AND

(IV) IS FOR USE IN THE HOME OR ON THE INDIVIDUAL'S PERSON;

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995.

May 24, 1995

The Honorable Thomas V. Mike Miller, Jr.

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