Sales Tax State Activity Update - October 2005

Examining Wheelchair Ramps in Missouri

The Department of Revenue has issued a Letter Ruling to address the taxability of wheelchair ramps that act as ambulatory aids for persons with disabilities. The steel ramps act as a substitute to stairways and aid in moving disabled individuals across doorway thresholds.

Missouri Revised Statutes § 144.030.2(18) provides, in pertinent part, an exemption for ambulatory aids. The ramps in question do in fact serve as ambulatory aids for individuals with disabilities and therefore are exempt from Missouri sales and use tax.

View the full letter at the Missouri Department of Revenue website.

(Letter Ruling No. LR2522, Missouri Department of Revenue, 08/08/2005)

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