Complex needs mobility enhancing equipment

From the 2024 DOR Tax Exemption Study

82.08.814, 82.12.814 - Mobility enhancing equipment Description The sale or use of mobility enhancing equipment used by or for a complex needs patient is exempt from sales and use taxes. The equipment must meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization. To claim the exemption, the buyer must provide the seller with an exemption certificate. "Complex needs patient" means an individual with a diagnosis or medical condition that results in significant physical or functional needs and capacities. Purpose To reduce the cost of complex needs mobility enhancing equipment for individuals. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.251 $0.304 $0.316 $0.327 Local Taxes $0.113 $0.137 $0.142 $0.147 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.278 $0.316 $0.327 Local Taxes $0.000 $0.125 $0.142 $0.147 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collect