NO. 54. AN ACT RELATING TO SALES TAX EXEMPTION FOR MOBILITY DEVICES.
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 32 V.S.A. § 9741(2) is amended to read:
(2) Sales of medicines and drugs sold pursuant to a doctor’s prescription for human use, oxygen for medical purposes, blood, blood plasma, artificial components of the human body, prosthetic devices, medicinal appliances, corrective appliances, corrective optical devices, dentures, hearing aids, seeing eye dogs, crutches, wheelchairs, hospital type beds, medical and dental devices and instruments, medical and dental equipment (including component parts thereof) and supplies used in treatment intended to alleviate human suffering or to correct, in whole or in part, human physical disabilities, and *[
sales or rentals of]* stairlift chairs *[ sold pursuant to a doctor’s prescription for human use]*, motorized carts and other devices used primarily to afford mobility to persons with physical disabilities.
Approved: June 12, 2001