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Ezel / Tax Rulings / CT
CT Ruling 89-221 Sales Tax 1989-11-15

Was a chair that elevated a disabled person from a sitting position exempt from Connecticut sales tax?

Short answer: No under this historical ruling. DRS said the chair's sale was subject to Connecticut sales tax because no specific exemption applied to it.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling addressing a chair that elevated a disabled person from a sitting position under the exemption rules then in effect. The published text cites no statute and only says no specific exemption applied, so another taxpayer should not assume the same result for different medical equipment or current law. Connecticut imposes sales tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

DRS concluded that the sale of a chair that elevated a disabled person from a sitting position was subject to Connecticut sales tax because no specific exemption applied.

What this means for you

The brief historical ruling addressed only the described chair. It did not identify a statute or discuss other medical devices.

Common questions

Was the chair taxable? Yes.

Why? DRS said no specific exemption applied to the sale.

Citations and references

  • The published ruling text does not cite a specific statute or regulation.

Source

Original ruling text

Ruling 89-221, Medical Equipment

Ruling 89-221

Medical Equipment

The sale of a chair that elevates a disabled person from a sitting position is subject to the Connecticut sales tax. No specific exemption pertains to such sales.

LEGAL DIVISION

November 15, 1989

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