Are wheelchairs, motorized scooters, and vehicle wheelchair lifts exempt from Kansas sales tax, and what about home ramps?

Plain-English summary

A requester asked whether several mobility devices — an electric or manual wheelchair, a motorized scooter, a wheelchair lift that attaches to a vehicle, and ramps — are exempt from Kansas sales tax. The Department's answer: the wheelchairs, scooter, and vehicle lift are exempt; the home ramp is taxable.

The exemption. The Department quoted K.S.A. 79-3606(r), which exempts prescribed "prosthetic and orthopedic appliances" — apparatus used to replace or substitute for a missing body part, alleviate a body malfunction, or assist a disabled person's mobility. Importantly, the statute says the term "shall include accessories attached or to be attached to motor vehicles, but... shall not include... personal property which when installed becomes a fixture to real property."

Exempt: the mobility devices (including the vehicle lift). The Department ruled that the electric or manual wheelchair (sold or rented), the motorized scooter, and the wheelchair lift that attaches to vehicles all "come within the scope of the sales tax exemption in K.S.A. 79-3606(r)." These aid a disabled person's mobility, and the vehicle lift fits the statute's express inclusion of accessories attached to motor vehicles.

Taxable: the home threshold ramp. The Department drew the line at the ramp that is not attached to a vehicle and can be installed in the home as a threshold ramp. That ramp is taxable, because when installed it becomes a fixture to real property — and the exemption expressly excludes personal property that becomes a real-property fixture. The vehicle connection is what saved the lift; the real-property connection is what defeats the ramp.

Bottom line: the prosthetic/orthopedic exemption covers mobility devices and vehicle-attached accessories (wheelchairs, scooters, vehicle wheelchair lifts), but not an item that becomes a fixture to real property — so a home threshold ramp is taxable.

What this means for you

Medical-equipment and mobility-device sellers

Devices that aid a disabled person's mobility — wheelchairs (sold or rented), scooters — and accessories attached to motor vehicles like a vehicle wheelchair lift are exempt under K.S.A. 79-3606(r). The vehicle attachment is expressly covered by the statute.

Watch the "fixture to real property" line

The exemption excludes personal property that becomes a fixture to real property once installed. A home threshold ramp falls on the taxable side for that reason. When an item is installed into a building/home rather than attached to a vehicle or the person's equipment, expect it to be taxable.

Vehicle vs. home is the deciding factor here

Two ramps/lifts can be treated oppositely depending on where they attach: a vehicle lift is exempt (accessory to a motor vehicle); a home ramp is taxable (fixture to real property). Sort each item by what it attaches to.

Common questions

Q: Are wheelchairs and scooters exempt from Kansas sales tax?
A: Yes. The Department ruled that an electric or manual wheelchair (sold or rented) and a motorized scooter come within the K.S.A. 79-3606(r) prosthetic/orthopedic appliance exemption.

Q: Is a vehicle wheelchair lift exempt?
A: Yes. A wheelchair lift that attaches to a vehicle is exempt — the statute expressly includes accessories attached to motor vehicles.

Q: Is a home ramp exempt?
A: No. A ramp that is not attached to a vehicle and is installed in the home as a threshold ramp is taxable, because when installed it becomes a fixture to real property, which the exemption excludes.

Citations and references

• K.S.A. 79-3606(r) — exempts prescribed prosthetic and orthopedic appliances that aid a disabled person's mobility, expressly including accessories attached to motor vehicles but excluding personal property that becomes a fixture to real property; the basis for exempting the wheelchairs, scooter, and vehicle lift while taxing the home threshold ramp.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: P-2001-089

Original ruling text

Private Letter Ruling

Body:

Office of Policy & Research

August 22, 2001

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Dear Ms. TTTTT:

We wish to acknowledge receipt of your letter dated July 26, 2001, regarding the application of Kansas Retailers’ Sales tax.

K.S.A. 79-3606(r) exempts from sales tax: “all sales of prosthetic and orthopedic appliances prescribed in writing by a person licensed to practice the healing arts, dentistry or optometry. For the purposes of this subsection, the term prosthetic and orthopedic appliances means 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; such term shall include accessories attached or to be attached to motor vehicles, but such term shall not include motor vehicles or personal property which when installed becomes a fixture to real property. . .”

Please be advised that it is the opinion of this office that the electric or manual wheel chair, whether sold or rented, the motorized scooter and the wheelchair lift that attaches to vehicles would come within the scope of the sales tax exemption in K.S.A. 79-3606(r). However, the ramps that will not be attached to the vehicle and that can be installed in the home as a threshold ramp would be subject to the appropriate Kansas sales tax(es), since the respective ramps, which when installed becomes a fixture to real property.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially effects this private letter ruling. If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist

TPB

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Date Composed: 08/23/2001 Date Modified: 10/11/2001

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