Sales and use tax, durable medical equipment and medical supplies revised.

This bill requires health care providers in clinical settings to file a Certificate of Exemption with the Department of Revenue to qualify for tax exemptions on durable medical equipment and medical supplies. It directly affects providers who supply items like oxygen, prosthetics, and wound care products to patients covered by Medicare, Medicaid, or health benefit plans. Starting September 1, 2024, these providers must submit the certificate to maintain their tax-exempt status, while also allowing entities that mistakenly paid taxes on eligible items to request a refund within 12 months.