Each category contains many types of items which can be varied for specialized use. The categories are not intended as an exhaustive list of the exempt types of machinery, equipment and technology. The categories serve as a guide to the most common types of devices exempt from transaction privilege and use tax. Therefore, each individual's disability must be considered in resolving whether an item is exempt. The statute also exempts related supplies used by a qualified individual.
Related supplies includes component and repair parts for any item included under the statute.
Related supplies also includes items used in conjunction with the machinery, equipment or technology enabling it to achieve its therapeutic benefit or to assure its proper functioning. Vendors making sales of qualified machinery, equipment, technology or related supplies to qualified individuals must retain adequate documentation in their files to support the deduction from the tax base. If a vendor accepts the certificate as adopted by the Department and it is completed pursuant to statutory requirements, the vendor will be relieved of liability for the tax and the Department may require the purchaser to establish the accuracy of the claimed exemption. The certificate is not completed in its entirety. For the 42-1310.01.A.36 exemption to apply, the individual must be physically or mentally disabled or have a head injury.