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PROPOSEDPROPOSED BILLMaineMEDIUM IMPACT

Exemptions for Medical Equipment from Sales and Use Tax

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PROPOSED LEGISLATIONThis bill has been introduced but has NOT been signed into law. Legislative proposals may be amended, passed, or fail to advance. This is not current law.

This proposed bill would exempt certain medical equipment, including durable medical equipment, breast pumps, and mobility-enhancing devices, from sales and use taxes in Maine. Before this change, these items were subject to such taxes. The exemption would benefit individuals who need these items for health reasons or mobility assistance. However, the exact effective date of this proposed bill is not specified.

Published April 14, 2026
WHAT CHANGED
BEFORE

Previously, sales and use taxes were applied to durable medical equipment, breast pumps, and mobility-enhancing devices in Maine.

AFTER

This proposed bill would exempt certain medical equipment, including durable medical equipment, breast pumps, and mobility-enhancing devices, from sales and use taxes in Maine. Before this change, these items were subject to such taxes. The exemption would benefit individuals who need these items for health reasons or mobility assistance. However, the exact effective date of this proposed bill is not specified.

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