Notice for Public Comment - CRIC Interpretation Request - Mobility Enhancing Equipment

Pursuant to Streamlined Sales Tax® Governing Board Rule 902, this message shall serve as official notice of the commencement of the 60-day public comment period for the interpretation request received from Merry Hopkins and the Minnesota Department of Revenue.  The request is seeking a determination as to whether a particular all-terrain mobility rider meets the definition of “mobility enhancing equipment.”  The request proposes to interpret the phrase “…appropriate for use…in a home” to mean used “…within the structure/4 walls of a home.”

The interpretation request may be viewed at the following link: MN Mobility Enhancing Equipment Interpretation Request (RI25001).

On March 27, 2025, the Compliance Review and Interpretations Committee (CRIC) voted to accept the interpretation request and develop an interpretive opinion on the question being asked.  In addition to accepting the request, the CRIC also specifically requested that the Streamlined Sales Tax® Governing Board’s State and Local Advisory Council (SLAC) review the request and provide input.

The Compliance Review and Interpretations Committee may hold a hearing on this interpretation request any time after this 60-day public comment period ends on May 27, 2025.  An official notice will be sent at least 10-days prior to that hearing.

Please email any public comments on this interpretation request to craig.johnson@sstgb.org, no later than May 27, 2025. Any public comments received will be posted to the Streamlined Sales Tax® Governing Board’s website.

If you have any questions concerning this, please feel free to contact me.

Craig Johnson

Executive Director

Streamlined Sales Tax® Governing Board, Inc.

100 Majestic Drive, Suite 400

Westby, WI  54667

(o) (608) 634-6160

(m) (608) 632-0521