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SD 166

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

194th Legislature (2025-2026) Introduced by Bruce Tarr

Summary of SD 166: An Act Exempting Certain Medical Supplies from State Sales Tax Purpose and IntentThe purpose of this bill is to exempt certain medical supplies from the state sa

House concurred
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Bill Summary · SD 166

Summary of SD 166: An Act Exempting Certain Medical Supplies from State Sales Tax

Purpose and Intent

The purpose of this bill is to exempt certain medical supplies from the state sales tax in order to reduce the financial burden on individuals and families who rely on these essential products. The bill aims to improve access to necessary medical equipment and make healthcare more affordable.

Key Provisions

  • Exempts the following medical supplies from the state's 6% sales tax:
    • Prescription drugs
    • Durable medical equipment (e.g. wheelchairs, walkers, hospital beds)
    • Prosthetic devices
    • Diabetic supplies (e.g. test strips, lancets, insulin pumps)
    • Incontinence products
  • The sales tax exemption would apply to both in-person and online purchases of these qualifying medical items.
  • The exemption takes effect on July 1, 2025 and would remain in place indefinitely, unless modified or repealed by future legislation.

Affected Parties

The primary beneficiaries of this bill would be individuals and families who rely on the specified medical supplies and equipment, as they would see a 6% reduction in the cost of these necessary healthcare products. This could provide meaningful savings, especially for those with chronic conditions or disabilities that require ongoing use of durable medical equipment.

Pharmacies, medical supply retailers, and e-commerce platforms that sell these exempt products would also be impacted, as they would need to adjust their point-of-sale systems and record-keeping to properly apply the sales tax exemption.

Procedural and Timeline Details

SD 166 was introduced in the state Senate on February 27, 2025. It has since passed both the Senate and House of Representatives, with the House concurring with the Senate's version of the bill.

The bill now heads to the Governor's desk for final approval. If signed into law, the sales tax exemption would take effect on July 1, 2025.

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

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