Volume 793, Page 3795 View pdf image |
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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 BY repealing and reenacting, with amendments, SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - General 11-211. (b) The sales and use tax does not apply to a sale of: (15) (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 May 24, 1995 The Honorable Thomas V. Mike Miller, Jr. - 3795 -
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Volume 793, Page 3795 View pdf image |
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