- The Missouri Department of Revenue ruled that sales of lift chairs, shower chairs, transfer benches, bedside commodes, wheelchair cushions, ramps, gait belts, and similar products do not qualify for Missouri’s durable medical equipment exemption.
- The department said these items do not fit the statute’s definition of DME because they are not “iron lungs, oxygen tents, hospital beds, or wheelchairs” under their plain meaning.
- As a result, the products remain subject to Missouri sales tax.
- The ruling underscores that exemption eligibility depends on the exact statutory definition, not just whether products are medically necessary or used in healthcare settings.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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