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Er Executive Director XXXXXXXXXXXX Attn: XXXXXXXXX XXXXXXXXXXXX XXXXXXXXXXXX December 4, 2007 Re: wheelchairs, scooters Dear XXXXXXXXXXX, This letter is in response to your undated letter to the Colorado Department of Revenue, we received on May 30, 2007, re: taxability of Company products. We apologize for the time it has taken to respond to your inquiry. Issue 1) Does sales tax apply to the following products? a) Electric wheelchairs b) Manual wheelchairs c) Wheelchair repair parts d) Ele.

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