Ambulatory Aids Exempt from Missouri Sales Tax
- Sales Tax News
- Oct 12, 2012 | Gail Cole
The letter ruling references Missouri Revised Statutes Section 144.030.2(18), (Supp. 2011), which allows an exemption from sales tax for "ambulatory aids." LR 7152 states that "lift chairs are considered ambulatory aids" because they help individuals walk or move from one place to another.
Likewise, grab bars, hand rails, transfer benches, shower benches, and shower seats were determined to be exempt from sales tax because they also assist individuals with moving from one place to another.