LAWRENCE J. HOGAN, JR., Governor Ch. 14
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Chapter 14
(Senate Bill 488)
AN ACT concerning
Sales and Use Tax – Medical Devices and Products – Exemption
FOR the purpose of providing an exemption from the sales and use tax for the sale of certain
thermometers, pulse oximeters, and blood pressure monitors, respirators, and
diabetic care products; and generally relating to a sales and use tax exemption for
medical devices and products.
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 11–211(b)(18) and (19)
Annotated Code of Maryland
(2016 Replacement Volume and 2021 Supplement)
BY adding to
Article – Tax – General
Section 11–211(b)(20) through (22) (24)
Annotated Code of Maryland
(2016 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
11–211.
(b) The sales and use tax does not apply to a sale of:
(18) nicotine patches, nicotine gum, or any other product intended for use as
an aid in tobacco use cessation and approved by the United States Food and Drug
Administration for that purpose; [or]
(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;
(20) A MEDICAL OR CLINICA L THERMOMETER ;
Ch. 14 2022 LAWS OF MARYLAND
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(21) A PULSE OXIMETER ; OR
(22) A BLOOD PRESSURE MON ITOR;
(23) A N95, CHINA KN95, JAPAN DS, KOREA 1ST CLASS, AS/NZS P2,
OR EUROPEAN FFP2 FILTERING FACEPIECE RESPIRATOR; OR
(24) DIABETIC CARE ITEMS , INCLUDING INSULIN , GLUCOSE TABLETS ,
GLUCOSE DRINKS , GLUCOSE GELS , BLOOD AND URINE KETONE MET ERS AND
SUPPLIES, INSULIN PUMPS , INSULIN PUMP INFUSIO N SETS, INSULIN PUMP
RESERVOIRS OR CARTRI DGES, CONTINUOUS GLUCOSE M ONITORS AND RELATED
SUPPLIES, SYRINGES, INSULIN INJECTION DE VICES, INSULIN PENS, INSULIN PEN
NEEDLES, LANCETS AND LA NCET DEVICES , AND TESTING STRIPS F OR MEASURING
BLOOD SUGAR .
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2022.
Approved by the Governor, April 1, 2022.