Sales Tax Exemptions

Goods specifically designed for disabled use all have sales tax exemptions built into their purchase price.  Irrespective of who purchases the goods and who receives those goods, sales tax exemptions apply to such items.

The issue of payment or exemption of sales tax will only relate to purchases made by an employer for an employee, where those items remain the property of the employer and such items are not specifically designed for disabled use.  Sections 93 and 94 of the Sales Tax (Exemptions and Classifications) Act refer.