Tax Type
Retail Sales and Use Tax
Description
Handicapped Persons, Equipment Purchased by; Personal Optical Scanner
Topic
Taxability of Persons and Transactions
Date Issued
03-19-1991
March 19, 1991
Re: Request for Ruling: Retail Sales and Use Tax
Dear********************
This will reply to your letter of June 13, 1990, in which you request a ruling on the applicability of the Virginia retail sales and use tax to a personal optical scanner.
FACTS
*********** (The Taxpayer) has the genetic eye disease, Retinitis Pigmentosa and as a result, has been legally blind since birth. The Taxpayer requests a ruling as to the applicability of the Virginia sales and use tax on a personal optical scanner that converts printed information into synthesized speech, thereby allowing the user to obtain needed information.
RULING
Va. Code §58.1-608(7)(I) provides an exemption for "special typewriters and computers and related parts and supplies specifically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a physician." Because the equipment described in the information you provided the department falls under the classification of computers and related parts, purchases of such equipment will be exempt from sales and use tax provided it is prescribed by a physician. To obtain the exemption, you must provide the vendor with a copy of this letter and the necessary prescription.
If you have any questions regarding this matter, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner