The Illinois Department of Revenue (DOR) issued a general information letter clarifying that residential elevators, vertical platform lifts, stairlifts, and overhead patient lifts do not qualify as exempt medical appliances under Illinois law because they do not directly substitute for a malfunctioning part of the human body. Therefore, these items are subject to the full 6.25 percent state sales tax rate plus any applicable local taxes, rather than the reduced 1 percent rate for qualifying medical appliances. [Il. Dep’t of Revenue, ST-26-0007, 03/03/26]
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