- Wheelchair ramps, stair lifts, and grab bars are not considered medical appliances in Illinois.
- These accessibility aids are subject to the standard 6.25% state sales tax rate.
- Wheelchairs are considered medical appliances because they substitute for a malfunctioning body part.
- Businesses selling or leasing accessibility products should comply with this tax guidance.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
