Mobility Enhancing Equipment

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Mobility enhancing equipment is exempt from sales tax regardless of who purchases the equipment.

Mobility enhancing equipment is equipment that helps a person move around more easily.

To qualify, the equipment must be:

Mobility enhancing equipment does not include:

Repair and Replacement Parts

Repair and replacement parts for mobility enhancing equipment are exempt from sales tax.

Mobility enhancing equipment examples:

Adjustable height or raised toilet seats	Handrails and grab bars	Trapeze bars
Bed pull-up Ts	Lift chairs	Transfer belts and benches
Bicycles or tricycles customized for disabled persons	Patient lifts (bed, bathtub, etc.)	Transfer chairs
Canes	Scooters and transporters for disabled persons	Walkers
Car seats that provide restraint and support for disabled persons	Slings to lift patients	Wheelchairs, including all terrain and pool
Chair lifts	Shower chairs and stools	Wheelchair batteries, cushions, safety belts
Crutches	Swivel seats that allow a disabled person to rise from a chair	Wheelchair ramps (portable)

Note: Disposable or single use items used with mobility enhancing equipment are taxable.