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Bill

S 2078

An Act relative to exempting certain medical supplies from the state sales tax

194th Legislature (2025-2026) Introduced by Peter Durant and 1 co-sponsor

Eliminates Massachusetts sales tax on designated medical supplies to reduce out-of-pocket healthcare costs for patients and consumers.

Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
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WeVote Research Nonpartisan
Bill Summary · S 2078

Legislative bill overview

S 2078 proposes to exempt certain medical supplies from Massachusetts state sales tax. The bill targets products that are essential for medical care and management of health conditions, removing the current 6.25% sales tax burden on these items. This is a focused tax relief measure rather than a broad sales tax reduction.

Why is this important

Medical supplies can represent significant out-of-pocket expenses for patients managing chronic conditions, disabilities, or acute health needs. Exempting these items from sales tax would reduce healthcare costs for consumers and potentially improve accessibility to necessary medical equipment and supplies. The fiscal impact on state revenue depends on which supplies are ultimately classified as exempt.

Potential points of contention

  • Definition clarity: The bill's language ("certain medical supplies") lacks specificity about which products qualify, potentially creating administrative confusion and inconsistent application across retailers
  • Revenue impact: The state must weigh lost tax revenue against public health benefits; the fiscal cost could be substantial depending on how broadly "medical supplies" is defined
  • Competitive fairness: Exempting some health-related products while taxing others (like over-the-counter medications, which already have exemptions) raises questions about where lines should be drawn and whether exemptions create market distortions

Compiled from official sources — confirm details with the bill’s official record.

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