Tax Type
Retail Sales and Use Tax
Description
Wheelchair lift equipment for motor vehicle
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
10-30-1989
October 30, 1989
Re: Ruling Request / Sales and Use Tax
Dear*****************
This will reply to your letter dated August 1, 1989 in which you request a ruling on the applicability of the Virginia retail sales and use tax to the purchase of handicapped equipment installed on a vehicle that is required to allow operation of the vehicle.
FACTS
************* (the "taxpayer") is a supplier of mobility equipment for the handicapped.
The taxpayer is requesting clarification of the Virginia sales and use tax regulations regarding the applicability of such tax to the purchase of wheelchair lifts installed in motor vehicles.
RULING
Va. Code §58.1-608(7)(f) provides an exemption for the purchase of special equipment by a handicapped Person that will be installed on a motor vehicle to enable the handicapped person to operate the vehicle.
Based upon this statute, wheelchair lift equipment purchased by a handicapped individual that will allow him to operate a motor vehicle is not subject to the Virginia sales and use tax.
I hope the foregoing information has answered your questions. However, please contact the department if you need additional information.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner