Missouri Exempts Wheelchair Accessibility Ramps, Stair Lifts, and Chair Lifts

Jul 14th, 2021

The Missouri Department of Revenue ("Department") recently determined that wheelchair accessibility ramps, stair lifts, and chair lifts that allowed users access on stairways and over door thresholds were exempt. An out-of-state factory prefabricated ramps and shipped them to the taxpayer for in-state installations. The taxpayer rented the ramps to customers for short durations or sold them for long-term needs.

Missouri exempts sales and rentals of ambulatory aids, powered wheelchairs, and stairway lifts. The Department determined that wheelchair accessibility ramps, stair lifts, and chair lifts that allow users access on stairways and over door thresholds serve as ambulatory aids. So, the exemption for ambulatory aids applied.

https://www.ttrus.com/sites/default/files/newspdf/Missouri_Exempts_Wheelchair_Accessibility_Ramps,_Stair_Lifts,_and_Chair_Lifts_1626299660.pdf