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 425.0416
(b) Specific Items Classified
425.0416 Hoveround Four-Wheeled Scooters. Under Regulation 1591.2(b), electric three-wheel scooters that are similar in both design and function to a conventional electric wheelchair, qualify as a wheelchair for the purposes of Revenue and Taxation Code 6369.2. The fact that the Hoveround scooter has a fourth wheel does not preclude it from qualifying as a wheelchair pursuant to section 6391.2 and Regulation 1591.2(b).
However, for electric scooters to qualify for exemption from tax, Regulation 1591.2(b) also includes two requirements: 1) the scooter must be sold to an individual for that individual's personal use; and 2) the individual's purchase of the scooter must be directed by a licensed physician. 7/30/05. (2005–2).