Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0168.175


425.0168.175 Vehicles for Physically Handicapped Persons. The following items are exempt when necessary to enable the vehicle to be used to transport a physically handicapped person.

(1) Upper torso restraint (similar to shoulder harness)

(2) An interlock system (a safety mechanism to prevent the transmission from going into drive or reverse while the doors are open and/or ramp is out for loading/unloading)

(3) An airbag of a unique type to raise or lower vehicle for loading/unloading

(4) Running boards on the lower side of the vehicle to allow a nonwheelchair-bound physically handicapped person into or out of van

(5) A bolt cam used to restrain a wheelchair in place inside a van

(6) Seat belts (7) A tire carrier to hold spare tire (in a different place that initially installed by the vehicle manufacturer)

(8) AC lights used for illuminating the ramp/elevator area

(9) Hardware for curtains on window for privacy purposes

(10) An air compressor for use with medical equipment

(11) A 12-volt receptacle to supply power to medical equipment

(12) A 4-point tie-down system to restrain a wheelchair in place inside the van

(13) A gas tank installed in a new location made necessary by other modifications requiring removal of the original tank

(14) Allocable portion(s) of the various interior packages, interior materials, and conversions necessary to enable the vehicle to be used to transport physically handicapped persons

The following items are considered not to be necessary to enable a vehicle to be used to transport a physically handicapped person and are not exempt.

(1) An "upper torso durable pad" (unless it is part of an upper torso restraint)

(2) Portable ramps (telescopic). These are not used to modify a vehicle, but are separate objects only temporarily placed on the vehicle to be used elsewhere

(3) Air conditioners which are a luxury in the absence of a physician's prescription

(4) A fire extinguisher

(5) A CB radio

(6) Leather seat covers

(7) Windows and their accessories

(8) Upgrade/fancy interior.

(9) Engine cover. 8/29/95.