Which wheelchairs, mobility equipment, replacement parts, and accessories were exempt from Florida sales tax?

Plain-English summary

The Florida Department of Revenue separated a mobility dealer's products into three groups.

Sales or leases of new or used electric and manual wheelchairs, mobility scooters, specified walking aids, and specifically manufactured or adapted wheelchair and scooter parts were exempt without a prescription. The listed parts included adapted batteries and chargers, shrouds, joysticks, used tires, leg rests, and replacement seats.

Bath benches, electric mobility lifts and their wire harnesses, qualifying wheelchair or scooter ramps, manual vehicle carriers, and used oxygen-tank holders were exempt only when the customer presented a properly authorized prescription at or before sale.

Wheelchair and scooter covers remained taxable even with a prescription because they were accessories rather than necessary parts. Battery chargers sold to the general public were taxable, while chargers specifically manufactured and adapted for wheelchairs or scooters were exempt.

What this means for you

Mobility-product dealers

Classify each item by its specific design and function; a general-purpose version can be taxable even when an adapted version is exempt.

Customers and advisors

For prescription-dependent items, provide the authorized prescription by the time of sale.

Common questions

Q: Did wheelchairs and mobility scooters require a prescription for exemption?
A: No.

Q: Did vehicle lifts and qualifying ramps require a prescription?
A: Yes.

Q: Were wheelchair or scooter covers exempt with a prescription?
A: No.

Citations and references

• Fla. Stat. §§ 212.08 and 213.22
• Fla. Admin. Code r. 12A-1.021

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 14A-029

Original ruling text

Executive Director
Marshall Stranburg

QUESTION: ARE THE SALES OF CERTAIN MEDICAL PRODUCTS TO CUSTOMERS
LOCATED IN FLORIDA SUBJECT TO FLORIDA SALES TAX?
ANSWER: THE SALES OR LEASES OF THE FOLLOWING ITEMS ARE SPECIFICALLY
EXEMPT FROM SALES TAX WITHOUT A PRESCRIPTION:
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NEW AND USED ELECTRIC WHEELCHAIRS
NEW AND USED ELECTRIC MOBILITY SCOOTERS
NEW AND USED MANUAL WHEELCHAIRS
NEW WALKING AIDS (WALKING CHAIRS, WALKING BARS, CRUTCHES, AND
CANES)
NEW AND USED BATTERIES SPECIFICALLY MANUFACTURED AND
LABELED FOR ELECTRIC WHEELCHAIRS AND SCOOTERS
NEW AND USED BATTERY CHARGERS SPECIFICALLY MANUFACTURED
AND ADAPTED FOR ELECTRIC WHEELCHAIRS AND SCOOTERS
NEW AND USED SHROUDS FOR WHEELCHAIRS AND SCOOTERS
NEW AND USED JOYSTICKS FOR WHEELCHAIRS AND SCOOTERS
USED WHEELCHAIR AND SCOOTER TIRES
NEW AND USED LEG RESTS FOR WHEELCHAIRS AND SCOOTERS
NEW AND USED REPLACEMENT SEATS FOR WHEELCHAIRS AND SCOOTERS

THE SALES OF THE FOLLOWING ITEMS ARE EXEMPT FROM SALES TAX IF A
PROPERLY AUTHORIZED PRESCRIPTION IS PRESENTED AT OR BEFORE THE TIME
OF SALE:
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•

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NEW BATH BENCH (ADULT BATH BENCH-PREMIUM-DRIVE MEDICAL
LISTED ON TAXPAYER’S WEBSITE)
NEW AND USED ELECTRIC MOBILITY LIFTS (FOR BEHIND OR IN THE
VEHICLE)
ELECTRIC WIRE HARNESS FOR THE ELECTRIC MOBILITY LIFTS
NEW AND USED RAMPS (FOR USE IN VEHICLES AND GETTING INTO THE
DOOR OF YOUR HOUSE FOR WHEELCHAIRS). THE RAMPS MUST BE
SPECIFICALLY DESIGNED AND SOLD FOR USE BY INDIVIDUALS WITH
WHEELCHAIRS AND SCOOTERS.
NEW AND USED MANUAL CARRIERS (NON-ELECTRIC FOR BEHIND THE
VEHICLE) FOR WHEELCHAIRS AND SCOOTERS
USED OXYGEN TANK HOLDERS FOR WHEELCHAIRS AND SCOOTERS

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

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

Technical Assistance Advisement
Page 2 of 6

THE SALES OF NEW AND USED COVERS FOR WHEELCHAIRS AND SCOOTERS
WOULD BE TAXABLE, EVEN WITH A PRESCRIPTION, AS THEY ARE AN
ACCESSORY TO, RATHER THAN A PART OF, THE WHEELCHAIR OR SCOOTER AND
ARE NOT NECESSARY FOR A DISABLED PERSON TO USE THEM. BATTERY
CHARGERS OF THE TYPE SOLD TO THE GENERAL PUBLIC ARE SUBJECT TO SALES
TAX.
November 3, 2014
Re:

Technical Assistance Advisement – TAA 14A-029
Florida Sales and Use Tax
Medical Products
Section: 212.08, Florida Statute (F.S.)
Rule: 12A-1.021, Florida Administrative Code (F.A.C.)
XXXX (“Taxpayer”)
FEI#: XXXX

Dear XXXX:
This letter is a response to your letter, dated XXXX, requesting the Department's issuance of a
Technical Assistance Advisement ("TAA") pursuant to Section 213.22, F.S., and Rule Chapter
12-11, F.A.C., regarding the sale of medical equipment. An examination of your letter has
established that you have complied with the requisite criteria set forth in Chapter 12-11, F.A.C.
This response to your request constitutes a TAA and is issued to you under the authority of
Section 213.22, F.S.
FACTS
Taxpayer is a licensed dealer of mobility products. Taxpayer is located in XXXX, Florida.
Taxpayer seeks guidance on the taxability of its sales of mobility products.
Requested Advisement
Are Taxpayer’s sales of the following products to its customers subject to Florida sales and use
tax when the customers do not have a prescription for such products?
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New and used electric mobility wheelchairs
New and used electric mobility scooters
New and used manual wheelchairs
New walking aids
New bath benches
New and used electric mobility lifts (for behind or in the vehicle)
Electric wire harness for the electric mobility lifts

Technical Assistance Advisement
Page 3 of 6

•
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New and used ramps (for use in vehicles and getting into the door of your house for
wheelchairs)
New and used manual carriers (non-electric for behind the vehicle) for wheelchairs and
scooters
New and used batteries for electric wheelchairs and scooters
New and used chargers for electric wheelchairs and scooters
New and used shrouds 1 for wheelchairs and scooters (actual parts of a
wheelchair/scooter)
Used oxygen tank holders for wheelchairs and scooters
New and used joysticks for electric wheelchairs and scooters
New and used covers for wheelchairs and scooters
Used tires for wheelchairs and scooters
New and used leg rests for wheelchairs and scooters
New and used replacement seats for wheelchairs and scooters
LAW & DISCUSSION

Section 212.08(2), F.S., provides that prosthetic and orthopedic appliances dispensed according
to an individual prescription or prescriptions written by a duly licensed practitioner or indicated
on a list prescribed and approved by the Department of Health, which is certified to the
Department of Revenue (DR-46NT, Nontaxable Medical and General Grocery List), are
specifically exempt from sales tax.
The term “prosthetic and orthopedic appliance” is defined in Section 212.08(2)(b)1., F.S., in part
as “any apparatus, instrument, device, or equipment used to replace or substitute for any missing
part of the body, used to alleviate the malfunction of any part of the body, or used to assist any
disabled person in leading a normal life by facilitating such person's mobility.”
For a sale of a prosthetic or orthopedic appliance to be exempt without a prescription, the
product must be specifically listed in Rule 12A-1.021, F.A.C., and on Form DR-46NT.
Wheelchairs, including powered models, their parts and repairs are exempt from Florida’s sales
and use tax without a prescription, according to Form DR-46NT and Rule 12A-1.021(1)(b),
F.A.C. The exemption also applies to scooters. 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 as exempt from tax.
However, 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 chair-like structure mounted on wheels for use by persons
unable to walk. Electric powered scooters of the type used by the infirm or handicapped meet the
1

Taxpayer described a shroud as a plastic covering for the batteries on a wheelchair.

Technical Assistance Advisement
Page 4 of 6

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), F.S., and Rule 12A-1.021(1 )(b), F.A.C.
Rule 12A-1.021, F.A.C., and Form DR-46NT also provide that walking aids, such as
canes, crutches, crutch tips, and pads, walking bars, and walkers, including walker chairs
and batteries for use in prosthetic and orthopedic appliances are exempt without a
prescription.
In addition to the exemption granted for prosthetic and orthopedic appliances sold pursuant to a
prescription, Section 212.08(2)(j), F.S., provides that parts, special attachments, special lettering,
and other items that are added to or attached to tangible personal property so that a handicapped
person can use them, are exempt when such items are purchased by a person pursuant to an
individual prescription.
Thus, based upon the listing you submitted and the applicable authority discussed above,
the following items are exempt without a prescription:
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New and used electric wheelchairs
New and used electric mobility scooters
New and used manual wheelchairs
New walking aids (walking chairs, walking bars, crutches, and canes)
New and used batteries specifically manufactured and labeled for electric wheelchairs
and scooters
New and used battery chargers specifically manufactured for electric wheelchairs and
scooters
New and used shrouds for wheelchairs and scooters
New and used joysticks for electric wheelchairs and scooters
Used wheelchair and scooter tires
New and used leg rests for wheelchairs and scooters
New and used replacement seats for wheelchairs and scooters
CONCLUSION

The sales or leases of the following items are specifically exempt from sales tax without a
prescription:
•
•
•
•
•

New and used electric wheelchairs
New and used electric mobility scooters
New and used manual wheelchairs
New walking aids (walking chairs, walking bars, crutches, and canes)
New and used batteries specifically manufactured and labeled for electric wheelchairs
and scooters

Technical Assistance Advisement
Page 5 of 6

•
•
•
•
•
•

New and used battery chargers specifically manufactured and adapted for electric
wheelchairs and scooters
New and used shrouds for wheelchairs and scooters
New and used joysticks for electric wheelchairs and scooters
Used wheelchair and scooter tires
New and used leg rests for wheelchairs and scooters
New and used replacement seats for wheelchairs and scooters

The sales of the following items are exempt from sales tax if a properly authorized prescription is
presented at or before the time of sale:
•
•
•
•
•
•

New bath bench (Adult Bath Bench-Premium-Drive Medical listed on Taxpayer’s
website)
New and used electric mobility lifts (for behind or in the vehicle)
Electric wire harness for the electric mobility lifts
New and used ramps (for use in vehicles and getting into the door of your house for
wheelchairs). The ramps must be specifically designed and sold for use by individuals
with wheelchairs and scooters.
New and used manual carriers (non-electric for behind the vehicle) for wheelchairs and
scooters
Used oxygen tank holders for wheelchairs and scooters

The sales of new and used covers for wheelchairs and scooters are taxable, even with a
prescription as they are an accessory to, rather than a part of, the wheelchair or scooter and are
not necessary for a disabled person to use them. Battery chargers of the type sold to the general
public are subject to sales tax. Battery chargers that are specifically manufactured and adapted
(e.g., with a special plug or connection) for use with electric wheelchairs and scooters and sold
as an accessory to an electric wheelchair or scooter are exempt from sales tax.
CLOSING STATEMENT
This response constitutes a Technical Assistance Advisement under Section 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 Section 213.22, F.S. Our response is predicated on those facts and the
specific situation summarized above.
You are advised that subsequent statutory or
administrative rule changes or 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., and are subject to disclosure to the public under the conditions
of Section 213.22, F.S. Confidential information must be deleted before public disclosure. In an
effort to protect confidentiality, we request you provide the undersigned with an edited copy of

Technical Assistance Advisement
Page 6 of 6

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 10 days of the date of this
letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at 850-717-6363.
Sincerely,

Leigh L. Ceci
Tax Law Specialist
Technical Assistance & Dispute Resolution
Record ID: 177133