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 425.1060


425.1060 Amigo Deluxe/Hoverground Motorized Wheelchair. The Amigo Deluxe and Hoverground are electric three-wheel devices which are used for the same purposes as wheelchairs. Therefore, they also qualify as wheelchairs. Thus, when the Amigo Deluxe or the Hoverground is sold to an individual for that individual's personal use as directed by a physician, sales to that individual are exempt from the sales or use tax under section 6369.2. 12/15/95.