SB 5345 - DIGEST

     Provides sales and use tax exemptions for durable medical equipment.

     Declares that durable medical equipment includes, but is not limited to, the sale or rental of the following items:  Wheelchairs, hospital beds, standing aids, walking aids, lifting chairs connected and used in conjunction with a lifting device, modifications to motor vehicles to enable a person of disability to operate or be transported, and parts and accessories of all such durable medical equipment.