SALT Report 1775 – The Missouri Department of Revenue issued a Letter Ruling regarding a retail pharmacy and durable medical equipment company’s sales of bathroom safety equipment and motorized lift chairs that are used by people with severe arthritis or neuromuscular defects. The chair’s seat rises to lift the user and slowly push them out of the chair and into a standing position. The bathroom safety equipment includes grab bars and hand rails that are installed in the bath tub and on bathroom walls, as well as transfer benches that are used to ease a person out of a wheelchair and into the bathtub or onto a shower bench or chair.
Missouri provides an exemption from sales tax under section 144.030.2(18), RSMo for “ambulatory aids” that are designed to help an individual move from one place to another. The Department determined that because the lift chairs have a power mechanism that lifts the chair and slowly eases the person into a standing position and assists them with walking or moving from one place to another they are considered ambulatory aids and are exempt from sales tax. Additionally, grab bars, hand rails, transfer benches, shower benches and shower seats are also considered ambulatory aids and are not subject to tax.
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