Bill > S1509

Introduced Session

This bill provides a sales and use tax exemption for all retail sales of mobility enhancing equipment. Under current law, the sale of mobility enhancing equipment is exempt from the sales and use tax if the sale is made pursuant to a doctor's prescription. This bill broadens the existing exemption by removing the requirement of a doctor's prescription. Accordingly, the bill provides that the sale of all mobility enhancing equipment would be exempt from the sales and use tax. Current law defines "mobility enhancing equipment" to mean equipment, other than durable medical equipment, that: (1) is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either at home or in a motor vehicle; (2) is not generally used by persons with normal mobility; and (3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. Examples of "mobility enhancing equipment" include, but are not limited to: adjustable height toilet seats; bath aids (raised toilet seat, tub, shower stool, etc.); canes; chair lifts; crutches; hand rails and grab bars; lift chairs; patient lifts (bed, bathtub, etc.); scooters and transporters; specialty chairs; slings to lift patients; swivel seats; trapeze bars and bed pull-up T; transfer belts, benches, and chairs; walkers; wheelchairs (including batteries, cushions, safety belts, etc.); and wheelchair ramps (portable).

AI Summary

Committee Categories

Joe Cryan (D)*, 

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 01/13/2026)

Official Document