Were wheelchair backpacks, baskets, and pouches exempt replacement parts?

Plain-English summary

California treated wheelchair baskets, backpacks, and pouches as replacement parts. Their sales were exempt when made to an individual for that person's personal use as directed by a licensed physician.

Common questions

Were the accessories automatically exempt?

No. The personal-use and physician-direction conditions still applied.

Citations and references

• Historical 18 Cal. Code Regs. § 1591(k) — wheelchairs and qualifying replacement parts

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-0168-260.pdf

Original ruling text

425.0168.260

STATE OF CALIFORNIA

JOHAN KLEHS
First District, Hayward

STATE BOARD OF EQUALIZATION
450 N STREET, SACRAMENTO, CALIFORNIA
(PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0082)
TELEPHONE (916) 324-3828
FAX (916) 323-3387

DEAN F. ANDAL
Second District, Stockton
ERNEST J. DRONENBURG, JR.
Third District, San Diego

May 29, 1997

KATHLEEN CONNELL
Controller, Sacramento
_______
JOHN CHIANG
Acting Member
Fourth District, Los Angeles

Ms. S--- H--Sales Coordinator
R--- S---, Inc.
XXXX --- Street
--- ---, CA XXXXX

_______
E. L. SORENSEN, JR.
Executive Director

RE: SY -- XX-XXXXXX
Wheelchair Supplies

Dear Ms. H---:
I am responding to your letter to the Legal Division dated April 2, 1997. You ask if your sales of wheelchair backpacks and scooter baskets are subject to sales tax. Regulation 1591(k) provides for an exemption from tax for sales of wheelchairs as follows: “Tax does not apply to sales, including leases that are ‘sales’, of wheelchairs, crutches, canes, quad canes, white canes used by the legally blind (effective January 1, 1993), and walkers and replacement parts for these devices when sold to an individual for the personal use of that individual as directed by a licensed physician.” We have previously determined that accessories such as baskets and pouches come within the definition of “replacement parts” as used in the statute. Therefore, sales of such items under the conditions required by the statute are exempt from tax. For your information, I have included a copy of Regulation 1591. I hope the above discussion has answered your question. If you need anything further, please do not hesitate to write again. Sincerely,

John L. Waid
Senior Tax Counsel
JLW:sr
Enclosure: Reg. 1591
cc:

San Jose District Administrator - GH