Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0163.500
(a) Generally
425.0163.500 Repairs to Vehicles Used by Physically Handicapped Persons. Regulation 1591(l) exempts "items and materials" used to modify a vehicle. This language is broad enough to cover repairs to equipment used to modify and which become part of the vehicle since repair parts are "items and materials" and, once installed, are "used" to modify the vehicle for transportation of physically handicapped persons. Additionally, any charges to have these parts installed is also excluded from tax under Regulation 1546(a). 10/18/90.