AN ACT EXEMPTING HOSPITAL BEDS FOR HOME HEALTH CARE USE FROM THE SALES AND USE TAXES.

HB 5106 exempts hospital beds used for home health care from the state's sales and use taxes. This directly affects home health care providers and suppliers who purchase these beds for patient use in private residences. The bill amends tax law to remove the tax burden on the sale, storage, use, or consumption of such beds within the state. It does not change existing tax rules for hospital beds used in medical facilities. The policy change is limited to tax treatment, with no additional funding or service requirements.