AN ACT EXEMPTING CERTAIN MEDICAL EQUIPMENT FROM THE RETAIL SALES TAX ON CERTAIN TANGIBLE PERSONAL PROPERTY.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Paragraph (l) of section 6 of chapter 64H of the General Laws is
hereby amended by inserting after the word "oil", in line 13, as appearing
in section 1 of chapter 757 of the acts of 1967, the words:- ; and the
rental, sales and repairs of kidney dialysis machines, enteral and
parenteral feedings, and feeding devices, suction machines, oxygen
concentrators, oxygen regulators, oxygen humidifiers, oxygen masks, oxygen
cannulas, ultrasonic nebulizers, life sustaining resuscitators, incubators,
heart pacemakers, canes, all types of hospital beds for home use, tripod
quad canes, breast prosthesis, alternating pressure pad units and patient
lifts, when prescribed by a physician.