Avalara Taxrates > Blog > Sales Tax News > Ambulatory Aids Exempt from Missouri Sales Tax - Avalara

Ambulatory Aids Exempt from Missouri Sales Tax


The Missouri Department of Revenue has issued a letter ruling regarding the taxability of lift chairs and bathroom safety equipment. LR 7152 determines these items are not subject to sales tax.

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.

Get Free Tax Rate Tables


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.