Were rentals of personal mobility scooters used by handicapped or infirm people exempt from Florida sales tax?

Plain-English summary

The Florida Department of Revenue concluded that the personal mobility scooters rented by the taxpayer were exempt from sales tax.

Although the rule expressly listed wheelchairs, including powered models, rather than scooters by name, the Department found the electric scooters functioned the same way, shared the same essential characteristics, and were commonly used by handicapped or infirm people. It therefore treated them as powered-wheelchair equivalents and specifically exempt medical devices.

What this means for you

Mobility-equipment rental businesses

The ruling addressed scooter models used as medical mobility aids by handicapped or infirm customers. Preserve product specifications and intended-use records showing equivalence to powered wheelchairs.

Customers and care providers

The Department treated the described scooter rentals as specifically exempt; the conclusion did not turn on an individual prescription.

Common questions

Q: Were the scooter rentals exempt?
A: Yes.

Q: Why, if scooters were not named in the rule?
A: The Department found them functionally equivalent to the powered wheelchairs expressly listed as exempt.

Citations and references

• Fla. Stat. §§ 212.08(2)(a) and (b)1., and 213.22
• Fla. Admin. Code r. 12A-1.021(1)(b)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 14A-014

Original ruling text

Executive Director
Marshall Stranburg

QUESTION(S): WHETHER PERSONAL MOBILITY SCOOTERS ARE EXEMPT FROM
FLORIDA SALES TAX?
ANSWER:
SECTION 212.08(2), F.S., PROVIDES CERTAIN EXEMPTIONS FOR
PROSTHETIC AND ORTHOPEDIC APPLIANCES. RULE 12A-1.021(1)(b), F.A.C.,
PROVIDES A LIST OF PROSTHETIC AND ORTHOPEDIC APPLIANCES WHICH ARE
SPECIFICALLY EXEMPT FROM SALES TAX. INCLUDED IN THIS RULE AS
SPECIFICALLY EXEMPT APPLIANCES ARE “WHEELCHAIRS, INCLUDING POWERED
MODELS.” ELECTRIC POWERED SCOOTERS ARE NOT LISTED IN THE RULE AS
SPECIFICALLY EXEMPT FROM TAX. HOWEVER, THE DEPARTMENT OF REVENUE,
IN CONJUNCTION WITH THE FLORIDA DEPARTMENT OF HEALTH, HAS REVIEWED
TITLE 21 OF THE CODE OF FEDERAL REGULATIONS, PART 800, AND CONCLUDED
THAT ELECTRIC POWERED SCOOTERS, OF THE TYPE COMMONLY USED BY THE
HANDICAPPED OR THE INFIRMED, ARE MEDICAL DEVICES WHICH ARE SIMILAR
TO WHEELCHAIRS, INCLUDING POWERED MODELS, AND AS SUCH ARE
SPECIFICALLY EXEMPT FROM TAX UNDER SECTION 212.08(2)(a), F.S., AND RULE
12A- 1.021(1)(b), F.A.C.
June 5, 2014
Re: Technical Assistance Advisement – TAA 14A-014
XXXX (“Taxpayer”)
FEIN: XXXX
Sales and Use Tax- Motorized Scooters
Section 2 12.08(2), Florida Statutes (“ F.S”)
Rule 12A-1.021, Florida Administrative Code (‘F.A.C.”)
Dear XXXX:
This response is in reply to your letter dated XXXX, requesting the Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section 213.22, F. S., and Chapter 12-11,
F.A. C., regarding the referenced matter and party. An examination of your petition has
established that you have complied with the statutory and regulatory requirements for issuance of
a TAA. Therefore, the Department is hereby granting your request for issuance of a TAA.
ISSUE
Whether the rental of personal mobility scooters that Taxpayer rents are specifically exempt
from Florida sales tax.

Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director
Property Tax Oversight – James McAdams, Director  Information Services – Damu Kuttikrishnan, Director

www.myflorida.com/dor
Tallahassee, Florida 32399-0100

Technical Assistance Advisement
Page 2

INFORMATION SUPPLIED
According to Taxpayer’s request for a Technical Assistance Advisement, Taxpayer rents
personal mobility scooters to handicapped and disabled individuals. According to Taxpayer’s
website, 1 Taxpayer rents the following mobility scooters:
• XXXX
• XXXX
• XXXX
• XXXX
APPLICABLE AUTHORITY
Section 212.08(2), F.S., provides, in part:
(2) EXEMPTIONS; MEDICAL.
(a) There shall be exempt from the tax imposed by this chapter any medical products
and supplies or medicine dispensed according to an individual prescription or
prescriptions written by a prescriber authorized by law to prescribe medicinal drugs;
hypodermic needles; hypodermic syringes; chemical compounds and test kits used
for the diagnosis or treatment of human disease, illness, or injury; and common
household remedies recommended and generally sold for internal or external use in
the cure, mitigation, treatment, or prevention of illness or disease in human beings,
but not including cosmetics or toilet articles, notwithstanding the presence of
medicinal ingredients therein, according to a list prescribed and approved by the
Department of Business and Professional Regulation, which list shall be certified to
the Department of Revenue from time to time and included in the rules promulgated
by the Department of Revenue. There shall also be exempt from the tax imposed by
this chapter artificial eyes and limbs; orthopedic shoes; prescription eyeglasses and
items incidental thereto or which become a part thereof dentures; hearing aids;
crutches; prosthetic and orthopedic appliances; and funerals. In addition, any items
intended for onetime use which transfer essential optical characteristics to contact
lenses shall be exempt from the tax imposed by this chapter; however, this
exemption shall apply only after $100,000 of the tax imposed by this chapter on
such items has been paid in any calendar year by a taxpayer who claims the
exemption in such year. Funeral directors shall pay tax on all tangible personal
property used by them in their business.
(b) For the purposes of this subsection:

1. “Prosthetic and orthopedic appliances” means any apparatus, instrument,
   device, or equipment used to replace or substitute for any missing part of the
   1

XXXX

Technical Assistance Advisement
Page 3

body, to alleviate the malfunction of any part of the body, or to assist any disabled
person in leading a normal life by facilitating such person’s mobility. Such
apparatus, instrument, device, or equipment shall be exempted according to an
individual prescription or prescriptions written by a physician licensed under
chapter 458, chapter 459, chapter 460, chapter 461, or chapter 466, or according
to a list prescribed and approved by the Department of Hea1th which list shall be
certified to the Department of Revenue fróm time to time and included in the rules
promulgated by the Department of Revenue.
Rule 12A..1.021(1)(b), F,A,C., provides in pertinent part:
(b) The prosthetic and orthopedic appliances listed below are specifically exempt:
Wheelchairs, including powered models, their parts and repairs.
DISCUSSION
Section 212.08(2), F.S., exempts certain medical products and supplies from sales tax: (1) if
those products or supplies are prescribed or (2) if those medical products or supplies are listed in
Rule 12A- 1.021(b), F.A.C., with or without a prescription. Included in Rule 12A-1.021(b),
F.A.C., are “wheelchairs, including powered models.” Electric scooters function in the same
manner as electric wheelchairs and, in fact, share the same characteristics. Electric scooters are
lighter, easier to transport, and often utilize a tiller bar to steer. Electric wheelchairs are heavier,
more durable, and often utilize a joystick to steer and operate. Electric scooters and electric
wheelchairs are similar in appearance, and both are used by the infirm or handicapped. It appears
that the term “scooter” has been developed and used by manufacturers as a marketing tool to
avoid the term “wheelchair.”
Electric scooters are not specifically listed in the rule as exempt from tax. A common and
accepted method of statutory construction is to refer to a dictionary when the plain meaning of a
statute or rule is unclear. The dictionary defines the term “wheelchair” as a mobile chair or
chairlike structure mounted on wheels for use by persons unable to walk. Electric powered
scooters of the type used by the infirm or handicapped meet this definition and are medical
devices or products. They meet the definition of a “wheelchair” and do not differ significantly
from electric powered wheelchairs. As such, electric powered scooters of the type used by the
handicapped and infirm are specifically exempt from tax under Section 212.08(2)(a), F.S., and
Rule 12A-1.021(1)(b), F.A.C.
CONCLUSION
The personal mobility scooters rented by Taxpayer are functionally equivalent to powered
wheelchairs and are therefore specifically exempt from Florida sales tax.

Technical Assistance Advisement
Page 4

CLOSING STATEMENT
This response constitutes a Technical Assistance Advisement under § 213.22, F.S., which is
binding on the Department only under the facts and circumstances described in the request for
this advice as specified in § 213.22, F.S. Our response is predicated on those facts and the
specific situation summarized above. You are advised that subsequent statutory and
administrative rule changes or those judicial interpretations of the statutes or rules upon which
this advice is based may subject similar future transactions to a different treatment than
expressed in this response.
You are further advised that this response, your request and related backup documents are public
records under Chapter 119, F.S., which are subject to disclosure to the public under the
conditions of § 213.22, F.S. Confidential information must be deleted before public disclosure.
In an effort to protect confidentiality, we request that you provide the undersigned with an edited
copy of your request for Technical Assistance Advisement, the backup material and this
response, deleting names, addresses and any other details which might lead to identification of
the taxpayer. Your response should be received by the Department within 15 days of the date of
this letter.

Sincerely,

Michael T. Cavanaugh
Tax Law Specialist
Technical Assistance and Dispute Resolution
850-922-9411
Control # 165762