Modifies a sales tax exemption for the sale of certain medical devices

Summary

The bill repeals the existing Section 144.030 and replaces it with two new sections that keep the sales‑tax exemption for durable medical equipment while eliminating the January 1, 1980 Medicare definition. It also adds wheelchair accessories to the exemption for manual and powered wheelchairs. The change is intended to modernize the tax code and reduce costs for people who need these medical devices.

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