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 425.0494


425.0494 "Lumex" Chair. The "Lumex" chair is a three-position recliner with specially designed features for all day patient comfort. Attached to the rear legs of the chair are two five-inch ball bearing swivel casters with brakes and attached to the front legs of the chair are two five-inch wheels. The casters and wheels allow for easy maneuverability for transport. The chair can only be operated from the rear by an attendant and the brakes cannot be released by the patient.

The Lumex chair as describe above is not a wheelchair under Regulation 1591. This section describes items that assist their users as they move themselves from one point to another. The Lumex chair is not designed to be operated by the user alone to achieve any significant mobility and does not perform the same function as a wheelchair. A second person, or attendant, is needed before the chair can function as a means of movement from one point to another. The Lumex chair is in the nature of an apparatus, contrivance, device, or other mechanical piece of equipment and, therefore, expressly excluded from the definition of "medicine" pursuant to Regulation 1591. 3/24/86.