SALT Report 2833 – The Maryland Comptroller recently amended its sales and use tax regulation for medical equipment to provide that the definition of medical equipment now includes heart monitors and stairlifts, unless installed so that they become part of the real property.
However, the definition does not include blood pressure devices, thermometers, scales, or devices used to obtain or monitor pulse, respiration, or heart rate. This includes pulse oximeters, control diascans, Doppler diagnostic equipment, mini-Dopplers, and heart monitors.
These provisions are effective August 19, 2013
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