---
type: "Bill"
title: "An Act Pertaining To Sales And Use Tax Exemptions For Durable Medical Equipment, Breast Pumps And Mobility-Enhancing Equipment"
description: "An Act Pertaining To Sales And Use Tax Exemptions For Durable Medical Equipment, Breast Pumps And Mobility-Enhancing Equipment"
jurisdiction: "us/states/me"
legislature: "Maine Legislature"
session: "132"
identifier: "LD 145"
citation: "Maine LD 145 (132)"
classification: ["bill"]
subjects: ["EXEMPT ITEMS", "HOME MEDICAL EQUIPMENT", "SALES AND USE TAX"]
status: "enacted"
primary_sponsors: ["Margaret ROTUNDO"]
version_count: 5
action_count: 33
vote_count: 0
first_action: "2025-01-14"
last_action: "2026-04-16"
source: "openstates"
source_identifier: "ocd-bill/47414d16-0bf1-4f91-a758-3ccc08e339a3"
source_url: "https://legislature.maine.gov/LawMakerWeb/dockets.asp?ID=280095735"
source_hash: "63dce0acf5c98b8ef647a22a9e6ff73dafdfef1032c27600f3e3fbb00917610f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-me"]
---

# Maine LD 145 (132) — An Act Pertaining To Sales And Use Tax Exemptions For Durable Medical Equipment, Breast Pumps And Mobility-Enhancing Equipment

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment C-A (S-281)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0081&item=2&snum=132)
2. **Amendment H-A to C-A (H-1072)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0081&item=5&snum=132)
3. **Amendment S-A to C-A (S-711)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0081&item=4&snum=132)
4. **Chapter 741** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0081&item=6&snum=132)
5. **LD 145 SP 81** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0081&item=1&snum=132)

## Sponsors

- Margaret ROTUNDO — primary (person)
- James LIBBY — cosponsor (person)
- Kristen CLOUTIER — cosponsor (person)
- Mana ABDI — cosponsor (person)
- Tavis HASENFUS — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-14** Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
- **2025-01-14** The Bill was REFERRED to the Committee on TAXATION. `referral-committee`
- **2025-01-14** In concurrence. ORDERED SENT FORTHWITH.
- **2025-03-21** CARRIED OVER, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
- **2025-06-05** Report READ and ACCEPTED.
- **2025-06-05** READ ONCE. `reading-1`
- **2025-06-05** Committee Amendment "A" (S-281) READ and ADOPTED. `committee-passage-favorable, passage`
- **2025-06-05** Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-281). `reading-2, reading-3`
- **2025-06-05** Ordered sent down forthwith for concurrence.
- **2025-06-09** CONSENT CALENDAR - FIRST DAY
- **2025-06-09** Under suspension of the rules CONSENT CALENDAR - SECOND DAY.
- **2025-06-09** The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-281). `reading-3`
- **2025-06-09** In concurrence. ORDERED SENT FORTHWITH.
- **2025-06-09** PASSED TO BE ENACTED. `passage`
- **2025-06-09** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2025-06-10** On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
- **2025-06-25** CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- **2026-04-14** On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table
- **2026-04-14** On motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-281) in concurrence. `reading-3`
- **2026-04-14** On further motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby Committee Amendment "A" (S-281) was ADOPTED. `committee-passage-favorable`
- **2026-04-14** On further motion by Same Senator Senate Amendment "A" (S-711) to Committee Amendment "A" (S-281) READ and ADOPTED. `committee-passage-favorable, passage`
- **2026-04-14** Committee Amendment "A" (S-281) as Amended by Senate Amendment "A" (S-711) thereto ADOPTED. `committee-passage-favorable`
- **2026-04-14** PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-281) as Amended by Senate Amendment "A" (S-711) thereto in NON-CONCURRENCE. `reading-3`
- **2026-04-14** Sent down for concurrence.
- **2026-04-14** The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (S-281) as Amended by Senate Amendment "A" (S-711) thereto. `reading-3`
- **2026-04-14** ORDERED SENT FORTHWITH.
- **2026-04-14** PASSED TO BE ENACTED. `passage`
- **2026-04-14** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2026-04-14** PASSED TO BE ENACTED, in concurrence. `passage`
- **2026-04-16** Signed by Governor `executive-signature`
- **2025-02-26T05:00:00+00:00** Work Session Held
- **2025-02-26T05:00:00+00:00** Voted - OTP-AM
- **2025-06-05T04:00:00+00:00** Reported Out - OTP-AM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/47414d16-0bf1-4f91-a758-3ccc08e339a3`. Confidence: reported (aggregated from official Maine legislature records).