Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0175

(b) SPECIFIC ITEMS CLASSIFIED.

425.0175 Ameri-Guide Stairway Lift. The Ameri-Guide Stairway Lift is used by a person to get to the second level of a home and was purchased by prescription. As a result of a stroke, the person is paralyzed on one side and is unable to walk. The stairway lift was prescribed by a doctor due to the person's limited mobility, which was the purpose of the devices listed for the exemption provided by section 6369.2. However, the legislature did not enact a generic exemption, but rather exempted certain items. Stairway lifts were not included. Sales of stairway lifts are subject to tax. 1/13/92.