Sales Tax Articles
Sales Tax State Activity Update - April 2007
Utah: Disposable Medical Equipment - Dispose the Tax
Senate Bill 96, signed by the Governor on 3/13/2007, provides an exemption for "disposable home medical equipment or supplies".
The exemption is effective 7/1/2007. Section 59-12-102(27) of the Utah Code defines disposable home medical equipment or supplies as items that cannot withstand repeated use and are purchased by, for, or on behalf of a person other than a health care facility or a health care provider.
Disposable home medical equipment or supplies does not include a drug, durable medical equipment, a hearing aid, a hearing aid accessory, mobility enhancing equipment, eyeglasses or contact lenses.
Section 59-12-104(66) of the Utah Code provides the sales of disposable home medical equipment or supplies are exempt if:
- (a) a person presents a prescription for the disposable home medical equipment or supplies;
- (b) the disposable home medical equipment or supplies are used exclusively by the person to whom the prescription is issued; and
- (c) the disposable home medical equipment and supplies are listed as eligible for payment under Title XVIII, federal Social Security Act or the state plan for medical assistance under Title XIX, federal Social Security Act.
The full text may be accessed on the Utah State Legislature website.
(Utah State Legislature, Senate Bill 96, Laws 2007, effective July 1, 2007)
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