Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0517

(b) SPECIFIC ITEMS CLASSIFIED.

425.0517 Medi Lift Chair. A Medi Lift Chair is not exempt as a wheelchair, crutch, cane, quad cane or walker since the chair does not perform the same function as these items. It is a lift chair which allows the patient to stand or sit and become mobile as their disease or condition allows and merely facilitates the ability of the user to get into and out of a chair. It can more accurately be described as an article which 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 section 6369(b)(2). 1/22/86.