• Directive 00-7: Sales of Lifts installed in Motor Vehicles

    General Laws chapter 64H, section 6(u), provides an exemption for the "sale of a motor vehicle purchased by and for the use of a person who has suffered loss, or permanent loss of use of, both legs or both arms or one leg and one arm." If a person with a disability described in that section purchases a lift-equipped vehicle, the purchase is exempt from the sales tax.
  • Letter Ruling 98-18: Surgically Implanted Orthopedic Devices

    Based upon the facts as you state them, the purpose of the implant products is consistent with an artificial device individually designed as a brace, correction or substitute for the bodily structure of a crippled person. Therefore, we determine that the sale of bone plates, nails and external fixators qualify for exemption.

Recommended Content

People also viewed...

You recently viewed...

Personalization is OFF. Your personal browsing history at Mass.gov is not visible because your personalization is turned off. To view your history, turn your personalization on.

Learn more on our .

*Recommendations are based on site visitor traffic patterns and are not endorsements of that content.