LD 118
pg. 1
LD 118 Title Page An Act To Provide Tax Relief for People with Functional Limitations LD 118 Title Page
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LR 28
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1760, sub-§5-A, as amended by PL 1975, c. 623, §57,
is repealed and the following enacted in its place:

 
5-A.__Prosthetic devices.__Sales of prosthetic devices,
adaptive equipment and assistive technologies designed for use by
individuals with disabilities to accommodate functional
limitations.__These devices and equipment include, but are not
limited to, hearing aids and eyeglasses and wheelchairs,
chairlifts and other mobility aids.

 
SUMMARY

 
This bill amends the exemption of prosthetic devices from the
sales tax to include additional aids and mobility devices to
accommodate a person's functional limitations.


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