Medical and dental supplies and devices, such as prescription drugs, oxygen, blood, artificial limbs and eyeglasses, are exempt from sales tax.
Comment: This estimate includes new estimate of $7.0 million of medical marijuana for FY20, FY21, and FY22.
Origin: M.G.L. c. 64H, § 6(l) and (z)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
Sales Tax
Exempt Products/Services
3.104
Exemption for Medical and Dental Supplies and Devices
Medical and dental supplies and devices, such as prescription drugs, oxygen, blood, artificial limbs and eyeglasses, are exempt from sales tax.<BR><BR>Comment: This estimate includes new estimate of $7.0 million of medical marijuana for FY20, FY21, and FY22.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(l) and (z)</a>
548.7
562.6
582.2
604.9
629.0
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