www.revenue.state.mn.us
Mobility Enhancing Equipment
117C
Sales Tax
Fact Sheet
This fact sheet describes the definition of mobility enhancing equipment and provides a summary of how
Minnesota sales and use tax applies to these items.
What’s New in 2013
Starting July 1, 2013, disposable or single-use items
used with durable medical equipment are exempt from
sales tax.
For information on how sales and use tax applies to
drugs and other health care products refer to the fact
sheets listed below:
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Drugs, Sales Tax Fact Sheet 117A
Durable Medical Equipment, Sales Tax Fact Sheet
117B
Prosthetic Devices, Sales Tax Fact Sheet 117D
Health Product Exemptions, Sales Tax Fact Sheet
117E
Grooming and Hygiene Products, Sales Tax Fact
Sheet 117F
Mobility enhancing equipment
Mobility enhancing equipment is exempt from Minnesota sales and use tax regardless of who purchases the
equipment.
“Mobility enhancing equipment” means equipment,
including repair and replacement parts, but not including durable medical equipment, that:
 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 in a home or a
motor vehicle; and
 is not generally used by persons with normal mobility;
and
 does not include any motor vehicle or equipment on
a motor vehicle normally provided by a motor vehicle
manufacturer.
Refer to Fact Sheet 117B for details on durable medical
equipment.
Sales and Use Tax Division – Mail Station 6330 – St. Paul, MN 55146-6330
Phone: 651-296-6181 or 1-800-657-3777
Minnesota Relay (TTY) 711
Email: [email protected]
Stock No. 2800117C, Revised 06/13
Repair and replacement parts. Repair and replacement
parts for mobility enhancing equipment are also exempt.
Disposable or single use items used in conjunction with
mobility enhancing equipment are taxable.
Examples of exempt mobility enhancing equipment:
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adjustable height or raised toilet seats
bed pull-up Ts
bicycles or tricycles customized for disabled persons
canes
car seats that provide restraint and support for disabled persons
chair lifts
crutches
hand rails and grab bars
lift chairs
patient lifts (bed, bathtub, etc.)
scooters and transporters for disabled persons
slings to lift patients
shower chairs and stools
swivel seats that enable a disabled person to rotate in
order to rise from a chair
transfer chairs
trapeze bars
transfer belts and benches
walkers
wheelchairs, including all terrain and pool
wheelchair batteries, cushions, safety belts
wheelchair ramps (portable)
References:
M. S. 297A.67, Subd. 7, Drugs; Medical Devices
Be sure to see these fact sheets:
Drugs, #117A
Durable Medical Equipment, #117B
Prosthetic Devices, #117D
Health Product Exemptions, #117E
Grooming and Hygiene Products, #117F
Health Care Facilities, #172
Other fact sheets of interest:
Sales to Government, #142
Use Tax for Businesses, #146
Local Sales and Use Taxes, #164
This fact sheet is intended to help you become more familiar with Minnesota tax
laws and your rights and responsibilities under the laws. Nothing in this fact sheet
supersedes, alters, or otherwise changes any provisions of the tax law, administrative
rules, court decisions, or revenue notices. Alternative formats available upon request.
Minnesota Revenue, Mobility Enhancing Equipment