Maine- New Exemption for Positive Airway Pressure Equipment

SALT Report 1496 – Maine Governor Paul LePage signed a bill that provides a sales and use tax exemption for positive airway pressure equipment and supplies. ┬áThe bill, HP 1405, specifically exempts:

  • The sale of positive airway pressure equipment and supplies for rental for personal use to a person engaged in the business of renting positive airway pressure equipment, and
  • Positive airway pressure equipment and supplies sold or leased for personal use
Positive airway pressure equipment is defined as any CPAP or bi-level positive air pressure device and the items used to repair or replace parts used in respiratory ventilation.
The exemption applies retroactively to all sales that occurred on or after January 1, 2012.
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