In a recent ruling, the Missouri Department of Revenue determined that a company’s sales of items including lift chairs, shower chairs, transfer benches, bedside commodes, wheelchair cushions, ramps, gait belts, and similar products do not qualify for Missouri’s durable medical equipment (DME) exemption. The department concluded that none of the products met the statutory definition of DME because they could not be classified as iron lungs, oxygen tents, hospital beds, or wheelchairs under their plain and ordinary meanings. As a result, the products remain subject to Missouri sales tax.
This ruling serves as a reminder that the availability of a sales tax exemption is often determined by how a state defines key terms within the statute. Products that appear medically necessary or are commonly used in healthcare settings may still be taxable if they do not satisfy a state’s specific exemption requirements. Businesses selling medical products should carefully evaluate statutory definitions rather than relying solely on a product’s intended use or healthcare application.
(Letter Ruling No. LR 8406, August 26, 2026)