32069

(a) Every health service facility covered under the provisions of §§ 371 et seq. of this title, known as the 'Hospital Facilities Tax Exemption Act,' or a subsequent similar law, shall be exempt from the sales and use tax set forth in this Subtitle for the purchase of items acquired to be used exclusively in said facility such as machinery, medical and surgical materials, supplies, devices, equipment, and technology used exclusively to provide healthcare services during the process of diagnosis and treatment for human diseases.(b) Any health service facility that enjoys tax exemption benefits under the provisions of § 30471(a)(2) of this title, granted to nonprofit entities, shall be exempt from the payment of the sales and use tax set forth in this part in the purchase of items acquired for exclusive use of the facilities, such as machinery, surgical material, supplies, items, equipment, and technology used in rendering health services during the process of diagnosing and treating diseases in human beings.(c) In order to enjoy the exemption provided in this section, the health service facility shall, as established by regulations, request the appropriate certificate of exemption

seases in human beings.(c) In order to enjoy the exemption provided in this section, the health service facility shall, as established by regulations, request the appropriate certificate of exemption from the Secretary.(d) Every person entitled to claim the exemption granted herein shall certify to the salesperson his/her status of exempt person by the mechanism provided to such effects by the Secretary.(e) Notwithstanding the foregoing, this exception shall not cover machinery, construction materials, equipment, furniture, and office supplies used in whole or in part in the administrative or commercial phase, (including parking space, medical office buildings, and drugstores) or to provide maintenance in the physical facilities of the hospital unit. History —Jan. 31, 2011, No. 1, § 4030.19, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 42.