The Illinois Department of Revenue has clarified that wheelchair ramps, stair lifts, and grab bars do not qualify for the reduced 1% state sales tax rate applied to medical appliances. While wheelchairs are considered medical appliances because they directly substitute for a malfunctioning part of the body, accessibility aids like ramps and lifts do not meet this definition and are therefore subject to the standard 6.25% state sales tax rate plus any applicable local taxes. This distinction is based on Illinois Administrative Code 130.311, which outlines the tax treatment of drugs, medicines, and medical appliances. Businesses selling or leasing these accessibility products should ensure proper tax compliance based on this guidance. (Illinois Department of Revenue, General Information Letter ST 25-0008-GIL, March 4, 2025)