DRS: Ruling 89-221, Medical Equipment

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-221

Medical Equipment


The sale of a chair that elevates a disabled person from a sitting position is subject to the Connecticut sales tax. No specific exemption pertains to such sales.

LEGAL DIVISION

November 15, 1989