Sec. 1. 36 MRSA §1760, sub-§5-A, as amended by PL 1975, c. 623, §57, is repealed and the following enacted in its place: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 and adaptive equipment.__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, eyeglasses and wheelchairs and other mobility aids, as well as the labor and materials necessary to adapt a vehicle or residence to accommodate a person's functional limitations.

SUMMARY

This bill amends the exemption of prosthetic devices from the sales tax to include the labor and materials necessary to adapt a vehicle or home to accommodate a person's functional limitations.