Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0695 Parts for Wheelchair Lifts. A government transportation district, which purchases and maintains wheelchair lifts for transporting handicapped people on its buses, requested information as to whether the district's purchases of parts to maintain the lifts are exempt from sales or use tax.
While the statute does not expressly refer to repairs, both the statute and the regulation exempt the purchase of "items and materials when used" to modify a bus or van. The language is broad enough to cover repairs since repair parts are "items and materials" and once installed are used to modify the vehicle for transportation of physically handicapped persons. 12/05/91.