Massachusetts General Laws Chapter 64H, Section 6(l), as amended by Chapter 409 of the Acts of 1984, effective March 27, 1985, exempts from the sales and use taxes sales, rentals, and repairs of specified items of medical equipment, listed below, if such items are prescribed by a physician.

Exempt Items

  • Kidney dialysis machines
  • Enteral and parenteral feedings and feeding devices
  • Suction machines
  • Oxygen concentrators, regulators, humidifiers, masks, and cannulas
  • Ultrasonic nebulizers
  • Life-sustaining resuscitators
  • Incubators
  • Heart pacemakers
  • Canes and tripod quad canes
  • Hospital beds for home use
  • Breast prostheses
  • Alternating pressure pad units
  • Patient lifts

Form St-12B, Sales Tax Exempt Certificate for Sales of Certain Medical Equipment, should be completed by the prescribing physician and the purchaser to substantiate the medical equipment exemption. If the physician does not complete Part A of Form ST-12B, the purchaser should affix the physician's prescription form to Part A of the Form and complete the rest of the Form. Copies of Form ST-12B and attached prescription forms should be retained by the vendor along with other tax records. See State Tax Administration Regulation on Record Retention, 830 CMR 62C.24. Copies of Form ST-12B may be obtained by contacting (617) 727-4390 or 1-800-392-6089.

Ira A. Jackson
Commissioner of Revenue

September 13, 1985

TIR 85-07