Is mobility-enhancing equipment added to a motor vehicle subject to the sales or use tax?
Ohio law provides a sales tax exemption for sales of durable medical equipment for home use, or mobility-enhancing equipment, when made pursuant to a prescription and when such devices or equipment are used by a human being. “Mobility-enhancing equipment” means equipment, including repair and replacement parts for such equipment, that is primarily and customarily used to provide or increase the ability to move from one place to another and is appropriate for use either in a home or a motor vehicle, that is not generally used by persons with normal mobility, and that does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. The price for these exempt items on the sale of a new motor vehicle MUST be separately stated from the price of the motor vehicle and other options that are added to the vehicles. If there is no separation of price, the entire price of the motor vehicle is subject to tax. If a mobility-enhanced modified moto
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