§ 11-211. Medical supplies and physical aids
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 11-211
§ 11-211. Medical supplies and physical aids
(a) The sales and use tax does not apply to:
(b) The sales and use tax does not apply to a sale of:
(19) tangible personal property that is manufactured for the purpose of initiating, supporting, or sustaining breast-feeding, including breast pumps, breast pump kits, nipple enhancers, breast shields, breast shells, supplemental nursing systems, softcup feeders, feeding tubes, breast milk storage bags, periodontal syringes, finger feeders, haberman feeders, and purified lanolin;
(25) diabetic care items, including insulin, glucose tablets, glucose drinks, glucose gels, blood and urine ketone meters and supplies, insulin pumps, insulin pump infusion sets, insulin pump reservoirs or cartridges, continuous glucose monitors and related supplies, syringes, insulin injection devices, insulin pens, insulin pen needles, lancets and lancet devices, and testing strips for measuring blood sugar.
(c) The sales and use tax does not apply to a sale of:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 339, § 2; Acts 1989, c. 5, § 1; Acts 1989, c. 339; Acts 1989, c. 795; Acts 1995, c. 286, § 1, eff. July 1, 1995; Acts 2000, c. 236, § 1, eff. July 1, 2000; Acts 2000, c. 237, § 1, eff. July 1, 2000; Acts 2001, c. 137, § 1, eff. July 1, 2001; Acts 2001, c. 255, § 1, eff. June 1, 2001; Acts 2002, c. 19, § 4, eff. April 9, 2002; Acts 2018, c. 50, § 1, eff. July 1, 2018; Acts 2020, c. 637, § 1, eff. July 1, 2020; Acts 2022, c. 7, § 1, eff. July 1, 2022; Acts 2022, c. 8, § 1, eff. July 1, 2022; Acts 2022, c. 9, § 1, eff. July 1, 2022; Acts 2022, c. 10, § 1, eff. July 1, 2022; Acts 2022, c. 11, § 1, eff. July 1, 2022; Acts 2022, c. 12, § 1, eff. July 1, 2022; Acts 2022, c. 13, § 1, eff. July 1, 2022; Acts 2022, c. 14, § 1, eff. July 1, 2022.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-211, MD TAX GENERAL § 11-211
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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