House File 2657 - Introduced



                                       HOUSE FILE       
                                       BY  HORBACH


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to the exemption of medical devices from the
  2    sales and use taxes.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5568YH 82
  5 mg/sc/5

PAG LIN



  1  1    Section 1.  Section 423.3, subsection 60, paragraphs c and
  1  2 d, Code Supplement 2007, are amended to read as follows:
  1  3    c.  "Mobility enhancing equipment" means equipment,
  1  4 including repair and replacement parts, and including but not
  1  5 limited to equipment or accessories on a motor vehicle,
  1  6 ambulatory aids, manual and powered wheelchairs, stairway
  1  7 lifts, and scooters, but does not include including durable
  1  8 medical equipment, to which all of the following apply:
  1  9    (1)  Is primarily and customarily used to provide or
  1 10 increase the ability to move from one place to another and
  1 11 which is appropriate for use either in a home or a motor
  1 12 vehicle.
  1 13    (2)  Is not generally used by persons with normal mobility.
  1 14    (3)  Does not include any motor vehicle or equipment on a
  1 15 motor vehicle normally provided by a motor vehicle
  1 16 manufacturer.
  1 17    (4)  (3)  Is prescribed by a practitioner other than in the
  1 18 case of equipment or accessories on motor vehicles.
  1 19    d.  "Other medical device" means equipment or a supply that
  1 20 is not a drug, durable medical equipment, mobility enhancing
  1 21 equipment, or prosthetic device.  "Other medical devices"
  1 22 includes, but is not limited to, ostomy, urological, and
  1 23 tracheostomy supplies, diabetic testing materials, hypodermic
  1 24 syringes and needles, anesthesia trays, biopsy trays and
  1 25 biopsy needles, cannula systems, catheter trays and invasive
  1 26 catheters, fistula sets, irrigation solutions, intravenous
  1 27 administering solutions and stopcocks, myelogram trays, small
  1 28 vein infusion kits, spinal puncture trays, and venous blood
  1 29 sets, home respiratory equipment and accessories, hospital
  1 30 beds and accessories, braille writers, electronic braille
  1 31 equipment, reading machines, electronic print enlargers and
  1 32 magnifiers, and electronic alternative and augmentative
  1 33 communication devices intended to be dispensed for human use
  1 34 with or without a prescription to an ultimate user.
  1 35                           EXPLANATION
  2  1    This bill expands the exemption from sales and use taxes of
  2  2 certain items that are purchased by or on behalf of a person
  2  3 with a disability.  These items include equipment or
  2  4 accessories on a motor vehicle, home respiratory equipment and
  2  5 accessories, ambulatory aids, manual and powered wheelchairs,
  2  6 stairway lifts, reading machines, scooters, hospital beds and
  2  7 accessories, braille equipment, reading machines, electronic
  2  8 print enlargers, and electronic communicative devices.
  2  9 LSB 5568YH 82
  2 10 mg/sc/5.1