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

SB 1402 modifies an existing sales tax exemption specifically for the sale of certain medical devices. This change directly affects businesses that sell these exempt medical devices, altering how sales tax applies to their transactions. The bill does not describe the exact nature of the modification (e.g., expanding or restricting the exemption) in the provided abstract. It focuses on adjusting the tax treatment for a defined category of medical devices under state law. The bill is currently in early stages, having been prefilled and receiving its first reading in early 2026.