Questions and Answers

Identifying Information:Mobility enhancing equipment installed on a motor vehicle
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Mobility enhancing equipment installed on a motor vehicle
Approval Date:08/17/2015


SUBJECT: Mobility enhancing equipment installed on a motor vehicle STATUS: Mobility enhancing equipment, such as a special hand control or a wheel chair lift, that is installed pursuant to a written prescription from a licensed practitioner is not subject to sales tax. K.S.A. 2005 Supp. 79-3606(r). For equipment to qualify for this exemption, it must be used to increase a person's ability to move from one place to another.
Mobility enhancing equipment does not include motor vehicles, equipment on a vehicle that is generally used by persons with normal mobility, or equipment that is routinely installed on a vehicle by the vehicle manufacturer. When a new vehicle is equipped with mobility enhancing equipment and then sold, the invoice must contain a line-item charge that is clearly for the nontaxable mobility enhancing equipment.
The exemption applies to the purchase price, including installation charges, of the mobility enhancing equipment.

Reference: K.S.A. 79-3606(r), Exemptions

Date Composed: 06/29/2007 Date Modified: 08/23/2011