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DOR Reporting on Taxes Applied to Medical Equipment

SECTION 185.   Notwithstanding any general or special law to the contrary, the department of revenue shall examine and report on the fiscal impact to the revenues of the commonwealth in providing an exemption from the sales and use tax to medical equipment that is deemed medically necessary and prescribed by a physician. Such medical equipment may include infusion pumps used to deliver drugs to patients who require intravenous fluids, antibiotics, chemotherapy, pain management, blood products, biotechnology agents and any other intravenous infusions ordered by a physician and related disposables including administration sets, extension sets, filters, needle-less connectors, sterile covers, syringes/needles, alcohol wipes, gloves, tape, and sharps containers; central venous catheters, peripherally inserted central catheters, ports or peripheral intravenous catheters, central venous dressing kits, venous access device kits, Huber needles, and securing devices; continuous positive airway pressure (CPAP) and Bi-level positive airway pressure (BIPAP) supplies, including tubing, headgear, nasal masks, full masks, and filters; suction machines used in the care of a patient's tracheostomy, including suction canisters, suction connecting tubing, suction catheters, trach care kits, peroxide, sterile sponges, sterile q-tips, and gloves; and other durable medical equipment, including bathroom commodes, nebulizers, and aerosol-generating devices. The department shall submit a report to the joint committee on revenue and the house and senate committees on ways and means on or before October 1, 2013.