Sales, Use and International Tax Activity Update - October 2009

Kansas Raises the Question of Medical Lifts and Ramps

On September 16, 2009, the Kansas Office of Policy & Research released two Opinion Letters in response to questions concerning:

• O – 2009 -012  Stairway Lifts, also known as stair glides, and bath lifts for the physically disabled
• O – 2009 – 013 Ramps sold to the physically disabled
  

Regarding the question related to the stair glides and bath lifts, the state statute K.S.A. 79-3606(r) makes the distinction between the bath lifts – mobility enhancing equipment, as opposed to the stair glides – considered to be durable medical equipment. So, the bath lifts qualify for the medical exemption offered by the statute. However, the stair glides are considered as a fixture installed into real estate. While the opinion does not indicate the source of the question, the presumption is that the sale of the stairway lifts is subject to the sales tax when sold to a contractor or purchased by an end user.

Relying on the same reference to K.S.A. 79-3606(r), the question related to Ramps sold to the physically disabled, the presumption appears to address whether an exemption would apply depending on the payor of the cost. Reimbursements under the government insurance plans of Medicare or Medicaid would qualify as exempt sales to the Federal Government. However, purchases reimbursed by private insurance would not be exempt since the ramps fall under the definition of durable medical equipment. No distinction comes into play whether the ramps are installed as a real property fixture or attached to a motor vehicle van.

• Learn more about Opinion O – 2009 – 012 regarding the Stairway lifts and bath lifts on the Kansas Department of Revenue’s Policy Information Library.
• Learn more about Opinion O – 2009 – 013 regarding the ramps on the Kansas Department of Revenue’s Policy Information Library.

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