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 425.1070

(b) SPECIFIC ITEMS CLASSIFIED.

425.1070 Grab Bars, Van Ramps, Parts for Wheelchairs, and Bath Benches. The application of tax to sales of items sold to an organization that aids muscular dystrophy patients follows:

Grab Bars. Grab bars are subject to tax unless part of a modification to a vehicle used to transport physically handicapped persons as set forth under Regulation 1591(l).

Van Ramps. Van ramps are subject to tax unless part of a modification to a vehicle used to transport physically handicapped persons as set forth under Regulation 1591(l).

Parts For Wheelchairs. The following items for wheelchairs are not subject to tax if all the conditions set forth under Regulation 1591(k) are met:

(1) Batteries for electric wheelchairs but not battery chargers

(2) Belts for wheelchairs

(3) Cushions

(4) Lap boards and trays are not subject to tax if they are actually attached to the wheelchair and are a part of the wheelchair itself.

(5) Mechanical devices to aid in eating and writing are subject to tax unless they are actually attached to the wheelchair itself.

Bath Benches and Shower Attachments. Bath benches and shower attachments are items subject to tax and are not within any exemption provided by Regulation 1591. 7/14/81.