Are residential elevators, stairlifts, and patient lifts taxed at Illinois's reduced 1% medical appliance rate, or the standard 6.25% rate?

Plain-English summary

A seller of home accessibility equipment asked the Department to clarify the correct sales tax rate for four specific products: residential elevators, residential vertical platform lifts, residential stairlifts, and residential overhead patient lifts.

Illinois taxes "medical appliances" at a reduced 1% state rate instead of the standard 6.25% rate, but the definition is narrower than many people assume: a medical appliance must directly SUBSTITUTE for a malfunctioning part of the human body -- becoming part of the body's function the way a pacemaker, artificial limb, dental prosthetic, dialysis machine, wheelchair, or hearing aid does. The Department's regulation gives a specific illustrative list of items that qualify (breast implants after cancer surgery, pacemakers, artificial limbs, crutches, orthopedic braces, dialysis machines, wheelchairs, mastectomy forms, mobility scooters, sleep apnea devices), while separately excluding items that merely ASSIST with treatment or mobility without substituting for a body part -- explicitly naming x-ray machines, lab equipment, and surgical instruments as examples that don't qualify despite being used in patient care.

Applying that same logic, the Department pointed to a prior ruling (ST-07-0017) that already addressed home lift systems and elevators, bed trapezes, and shower/commode chairs, concluding none of them qualify as medical appliances -- because assisting someone with a disability to move around a home isn't the same as substituting for a malfunctioning body part. The same reasoning extends to stairway wheelchair lifts, stairway chairlifts, and vertical chairlifts. Residential elevators fare no better, and the Department specifically noted they're sometimes installed purely for convenience rather than any medical need at all. All four products in this letter -- elevators, platform lifts, stairlifts, and overhead patient lifts -- are taxed at the full 6.25% state rate plus any applicable local taxes.

What this means for you

Sellers and installers of home accessibility/mobility equipment

Don't assume a product qualifies for the reduced 1% medical rate just because it's marketed for people with disabilities or mobility limitations. The legal test is narrow and specific: does the item directly SUBSTITUTE for a malfunctioning body part (like a wheelchair or artificial limb does), or does it merely assist a person who still has full use of their own body parts, just impaired mobility (like an elevator or lift)? Elevators, stairlifts, platform lifts, and patient lifts fall in the second, fully-taxable category.

Contractors and remodelers installing home lifts/elevators for aging-in-place projects

Price and invoice these installations at the standard 6.25% state rate plus local taxes -- don't advertise or bill them at the reduced medical rate, even for clients with genuine mobility disabilities, since the Department has consistently held these items don't qualify as medical appliances.

Accountants and tax professionals

Note the Department's clean distinction, reinforced by citing its own prior ST-07-0017 ruling: items that ASSIST with a function (lifts, elevators, bed trapezes, shower/commode chairs) are taxable at the standard rate, while items that SUBSTITUTE for a lost or malfunctioning body part (per the illustrative list in 86 Ill. Adm. Code 130.311(e)(1)) get the reduced 1% rate. This is a recurring, well-established line -- worth checking against any new "medical" product before assuming the reduced rate applies.

Common questions

Q: Are residential elevators taxed at the reduced medical appliance rate in Illinois?
A: No. They're taxed at the standard 6.25% state rate plus local taxes, since they don't directly substitute for a malfunctioning body part -- and the Department noted they're sometimes installed for pure convenience rather than medical need.

Q: What's the legal test for whether something is a "medical appliance" under Illinois's reduced rate?
A: Whether the item directly substitutes for a malfunctioning part of the human body (like a pacemaker or artificial limb), not merely whether it assists someone with a medical condition or disability.

Q: Are stairlifts and platform lifts taxed the same way as elevators?
A: Yes -- stairway wheelchair lifts, stairway chairlifts, and vertical chairlifts are all treated the same as elevators: they assist mobility but don't substitute for a body part, so they're taxed at the standard 6.25% rate.

Q: What items DO qualify for the reduced 1% medical appliance rate?
A: Examples the Department lists include breast implants (post-mastectomy), pacemakers, artificial limbs, dental prosthetics, crutches and orthopedic braces, dialysis machines, wheelchairs, mastectomy forms/bras, mobility scooters, and sleep apnea devices.

Q: Can I rely on this letter for my own home accessibility equipment sales?
A: No. This is a General Information Letter -- not binding on the Department. Confirm the tax treatment of your specific products with a tax professional.

Citations and references

Statutes:

• 35 ILCS 120/2-10 (reduced 1% rate for medical appliances)
• 35 ILCS 120/14 (local taxes in addition to state rate)

Regulations:

• 86 Ill. Adm. Code 130.311(e) (definition of "medical appliance")
• 86 Ill. Adm. Code 130.311(e)(1) (illustrative list of qualifying medical appliances)
• 86 Ill. Adm. Code 130.311(e)(5) (assistive equipment that doesn't substitute for a body part doesn't qualify)

Prior rulings referenced:

• ST-07-0017 (home lift systems/elevators, bed trapezes, and shower/commode chairs don't qualify as medical appliances)

Source

• Landing page: Illinois 2026 Sales Tax Letter Rulings
• Original PDF: ST26-0007-GIL.pdf

Original ruling text

ST 26-0007-GIL 03/03/2026 MEDICAL APPLIANCES
A medical appliance is an item that is used to directly substitute for a
malfunctioning part of the human body. See 86 Ill. Adm. Code 130.131(e). (This is a
GIL).
March 3, 2026
NAME
COMPANY
ADDRESS
EMAIL
Dear NAME:
This letter is in response to your letter dated February 10, 2026, in which you
requested information. The Department issues two types of letter rulings. Private Letter
Rulings (“PLRs”) are issued by the Department in response to specific taxpayer inquiries
concerning the application of a tax statute or rule to a particular fact situation. A PLR is
binding on the Department, but only as to the taxpayer who is the subject of the request for
ruling and only to the extent the facts recited in the PLR are correct and complete. Persons
seeking PLRs must comply with the procedures for PLRs found in the Department’s
regulations at 2 Ill. Adm. Code 1200.110. The purpose of a General Information Letter
(“GIL”) is to direct taxpayers to Department regulations or other sources of information
regarding the topic about which they have inquired. A GIL is not a statement of Department
policy and is not binding on the Department. See 2 Ill. Adm. Code 1200.120. You may
access our website at https://tax.illinois.gov/ to review regulations, letter rulings and other
types of information relevant to your inquiry.
The nature of your inquiry and the information you have provided require that we
respond with a GIL. In your letter you have stated and made inquiry as follows:
We are looking for clarification on the sales tax rate as it applies to the
following medical items:
1)
2)
3)
4)

Residential elevators
Residential vertical platform lifts
Residential stairlifts
Residential overhead patient lifts

We appreciate any guidance you can offer in this manner.
DEPARTMENT’S RESPONSE:

COMPANY/NAME
Page 2
March 3, 2026
Medical appliances are subject to 1% tax under the Retailers’ Occupation Tax Act. 35
ILCS 120/2-10. Tangible personal property that does not qualify for the low rate of tax is taxed
at the rate of 6.25% of the gross receipts from sales. 35 ILCS 120/2-10. This tax is in addition
to any applicable local taxes. 35 ILCS 120/14. Section 130.311 pertaining to Drugs,
Medicines, Medical Appliances and Grooming and Hygiene Products provides as follows:
e)

Medical Appliances: A medical appliance is an item that is used to
directly substitute for a malfunctioning part of the human body.
1)

For purposes of this Section, an item that becomes part of the
human body by substituting for any part of the body that is lost
or diminished because of congenital defects, trauma, infection,
tumors, or disease is considered a medical appliance.
Examples of medical appliances that will qualify the product for
the low rate of tax include, but are not limited to:
A)
B)
C)
D)
E)
F)
G)
H)
I)
J)

breast implants that restore breasts after removal due to
cancer or for preventative, medical reasons;
heart pacemakers;
artificial limbs;
dental prosthetics;
crutches and orthopedic braces;
dialysis machines (including the dialyzer);
wheelchairs;
mastectomy forms and bras;
mobility scooters; and
sleep apnea devices.

86 Ill. Adm. Code 130.311(e)(1).
Please note that “other medical tools, devices, and equipment such as x-ray
machines, laboratory equipment, and surgical instruments that may be used in the
treatment of patients but that do not directly substitute for a malfunctioning part of the
human body do not qualify as medical appliances.” 86 Ill. Adm. Code 130.311(e)(5). The
Department has specifically stated previously in ST-07-0017 that
[H]ome lift systems and elevators, bed trapezes, and
shower/commode chairs do not generally qualify for the low rate. In order to
qualify for the low rate of tax as a medical appliance, the item must directly
substitute for a malfunctioning part of the body. These items do not meet this
requirement.

COMPANY/NAME
Page 3
March 3, 2026
Stairway wheelchair lifts, stairway chairlifts and vertical chairlifts are
devices which, while used to assist a person with physical disabilities, do not
directly substitute for a malfunctioning part of the body. Such items do not fall
within the definition of medical appliance and are, therefore, taxed at the
State sales tax rate of 6.25% plus any applicable local taxes. Residential
elevators are, likewise, not considered medical appliances as such items do
not directly substitute for a malfunctioning part of the body and, in some
instances, are employed purely for convenience.
I hope this information is helpful. If you require additional information, please visit
our website at https://tax.illinois.gov/ or contact the Department’s Taxpayer Information
Division at 800-732-8866.
Very truly yours,
Thomas Grudichak
Associate Counsel
TG:slc