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 425.0487.100


425.0487.100 Knee Scooters. This device is described as "a durable medical equipment option that allows freedom to a patient otherwise restricted to crutches for a foot or ankle injury."

Under Revenue and Taxation Code section 6369.2, the knee scooter is an alternative to crutches for persons with foot or ankle medical problems. The sale of knee scooters qualifies for exemption from tax if sold pursuant to the requirements of Regulation 1591.2(b). In order to ensure that the rental or sale of a knee scooter meets these requirements, a retailer should obtain a written statement from either the customer or the physician that the knee scooter is purchased for the personal use of the customer as directed by a physician. This statement should be retained by a retailer in its records. 3/7/05. (2006–1).