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 425.0970


425.0970 Wheelchair Lift Added to Vehicles. A manufacturer makes busses whose standard base does not include a wheelchair lift. At the purchaser's request, the manufacturer will add an optional wheelchair lift, which requires modifying the configuration of the bus and putting in different wiring and control connections. The portion of the sales price of the modified bus which is attributable to the price of a wheelchair option is exempt from tax under Revenue and Taxation Code section 6369.4. 3/12/82.