Section 11.08. Durable medical equipment, mobility-enhancing equipment, and prosthetic devices.

 

(1)   General. Certain items may qualify as either "durable medical equipment" or a "prosthetic device," depending on whether or not the item is worn in or on the body. The distinction between when an item is "durable medical equipment" or a "prosthetic device" is important because an item that is "durable medical equipment" is exempt only when purchased for use by a human being in a person's home, whereas the purchase of a "prosthetic device" for a human being is exempt regardless of whether or not it is purchased for use in a person's home.

(2)   Durable medical equipment. Section 77.54 (22b) , Stats., exempts the sales price from the sale of and the storage, use, or other consumption of durable medical equipment that is for use in a person's home, along with repair parts, replacement parts, and accessories for that equipment, if the equipment is used for a human being.

(a) "Durable medical equipment" is defined in s. 77.51 (3pm) , Stats., to mean equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

(b)

1. "Use in a person's home" means that the equipment is sold to an individual for use where they are living, regardless of whether the individual resides in a single family home, apartment building, nursing home, assisted living center, convalescent home, or school dormitory.

2. Durable medical equipment is not for use in a person's home if it is purchased by a hospital, clinic, nursing home, assisted living center, convalescent home, dental office, chiropractor, or optician's office. In addition, purchases of durable medical equipment by a nursing home, assisted living center, and convalescent home are not for use in a person's home even if the equipment is purchased for use by the residents of the nursing home, assisted living center, or convalescent home.

(c) Examples of durable medical equipment that qualify for exemption from Wisconsin sales and use tax if they are purchased for use in a person's home include the following:

Alternating pressure pads and decubitus pads (eliminate bed sores).

Anesthesia equipment.

Anti-thrombolytic pumps.

Apnea monitors.

Aqua K pumps and pads.

Aspirators (suction pumps).

Audiology equipment.

Bed pans, commodes, urinals.

Billie lights (used for yellow jaundice).

Blanket cradles.

Blood glucose monitoring machines.

Blood pressure machines and cuffs.

Cardiology equipment.

Cauterization equipment.

Cofflator.

Crash carts.

Dialyzers.

Defibrillators (not implanted).

Drug infusion pumps.

Examination tables.

Forceps.

Heat lamps.

Heating pads.

Hospital beds and mattresses.

Incubators and isolettes.

Injection guns for drug delivery.

Infra-red lamps and bulbs for heat therapy.

Intra-aortic balloon pump.

Intravenous stands.

IV therapy arm boards.

Kinetic therapy tables.

Lambs wool pads.

Laser equipment.

Lithotripters.

Mammography equipment.

Medical atomizers.

Medical instruments.

Medical monitoring equipment.

Mini dopplers (measures blood flow & rate).

Nebulizers.

Nerve stimulator programmers.

Ophthalmoscopes.

Ostomy irrigation sets.

Otoscopes.

Over the bed tray tables.

Oxygen concentrators and regulators.

Pacemaker programmers and transmitters.

Patient positioners.

Percussors.

Pillows (abduction, cervical, orthotic).

Platelet separator.

Radiology equipment.

Respirators and respiratory bags.

Respiratory humidifiers (connects to oxygen equipment).

Resuscitators.

Scales (chair and sling).

Speech aids (hand held).

Stethoscopes.

Stirrups.

Stretchers.

Suction machines and regulators.

Surgical equipment.

Surgical tables.

Thermometers (oral, rectal, ear, etc.).

Tourniquets (pneumatic and non-pneumatic).

Traction equipment.

Transfusion equipment.

Ultrasound equipment.

Vaporizers.

Ventilators, anesthesia.

Wheelchair cushions (brace or support).

Whirlpools (portable over-the-tub only).

X-ray equipment.

(d) Examples of items that are not durable medical equipment include the following:

(3)   Mobility-enhancing equipment. Section 77.54 (22b) , Stats., exempts from Wisconsin sales and use tax the sales price from the sale of mobility-enhancing equipment for human use and its accessories.

(a) "Mobility-enhancing equipment" is defined in s. 77.51 (7m) , Stats., to mean equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used to provide or increase the ability of a person to move from one place to another; that may be used in a home or motor vehicle; and that is generally not used by a person who has normal mobility. "Mobility-enhancing equipment" does not include a motor vehicle or any equipment on a motor vehicle that is generally provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does not include durable medical equipment.

(b) Examples of mobility-enhancing equipment for a human being that are exempt include the following:

(4)   Prosthetic devices. Section 77.54 (22b) , Stats., exempts from Wisconsin sales and use tax the sales price from the sale of prosthetic devices and accessories for prosthetic devices that are used for a human being.

(a) "Prosthetic device" is defined in s. 77.51 (11m) , Stats., to mean a replacement, corrective, or supportive device, including the repair parts and replacement parts for the device, that is placed in or worn on the body to artificially replace a missing portion of the body; to prevent or correct a physical deformity or malfunction; or to support a weak or deformed portion of the body.

(b) A device is "worn in or on the body" if the device is implanted or attached so that it becomes part of the body or if it is carried by the body and does not hinder the mobility of the individual. Items that are attached to the body, but are either stationary or placed on a pole, cart, or other device that makes them portable are durable medical equipment and not prosthetic devices. Therefore, these items are only exempt if they are purchased for use in a person's home.

(c) Examples of prosthetic devices for a human being which are exempt include:

(d) The following are examples of items which if worn in or on the body are also exempt as prosthetic devices:

(5)   Parts, accessories and service. The sales price from the sale of repair and replacement parts, accessories, and services to the exempt property identified in s. 77.54 (22b) , Stats., is also exempt.

(6)   Diabetes supplies. Section 77.54 (28) , Stats., exempts from Wisconsin sales and use tax the sales price from the sale of and the storage, use or other consumption to or by the ultimate consumer of supplies used to determine blood sugar level.

History: Cr. Register, September, 1977, No. 261 , eff. 10-1-77; am. (1) and (4), Register, July, 1978, No. 271 , eff. 8-1-78; am. (1), (2) and (3), Register, January, 1983, No. 325 , eff. 2-1-83; r. (2) (c), renum. (5) to be (6), cr. (5), Register, September, 1984, No. 345 , eff. 10-1-84; am. (4), Register, July, 1987, No. 379 , eff. 8-1-87; am. (1), cr. (5), (7) and (8), renum. (5) and (6) to be (6) and (9), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (intro.), (2) (intro.), (3) to (6), (8) and (9), r. (1) (d), renum. (1) (e) to (i) to be (1) (d) to (h), Register, May, 1993, No. 449 , eff. 6-1-93; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (2) (b) 2., (4) (b), (5) Register November 2010 No. 659 , eff. 12-1-10; CR 14-006 : am. (4) (a) Register August 2014 No. 704 , eff. 9-1-14.

Note

A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org . Microsoft Windows NT 6.1.7601 Service Pack 1 Air purifiers. Microsoft Windows NT 6.1.7601 Service Pack 1 Air conditioners, dehumidifiers and humidifiers. Microsoft Windows NT 6.1.7601 Service Pack 1 Blankets and sheets. Microsoft Windows NT 6.1.7601 Service Pack 1 Closed caption devices. Microsoft Windows NT 6.1.7601 Service Pack 1 Cubicle curtains. Microsoft Windows NT 6.1.7601 Service Pack 1 Disposable or single use instruments or equipment. Microsoft Windows NT 6.1.7601 Service Pack 1 Eating utensils including adjustable utensils. Microsoft Windows NT 6.1.7601 Service Pack 1 Exercise equipment. Microsoft Windows NT 6.1.7601 Service Pack 1 Hot and cold packs. Microsoft Windows NT 6.1.7601 Service Pack 1 Massagers, massage appliances and furniture. Microsoft Windows NT 6.1.7601 Service Pack 1 Needles. Microsoft Windows NT 6.1.7601 Service Pack 1 Pillows not specifically designed for medical purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 Safety equipment such as goggles and shields. Microsoft Windows NT 6.1.7601 Service Pack 1 Sitz baths. Microsoft Windows NT 6.1.7601 Service Pack 1 Spas not specifically manufactured for medical purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 Specimen containers. Microsoft Windows NT 6.1.7601 Service Pack 1 Syringes. Microsoft Windows NT 6.1.7601 Service Pack 1 Telephone alert systems. Microsoft Windows NT 6.1.7601 Service Pack 1 Visually impaired equipment and supplies. Microsoft Windows NT 6.1.7601 Service Pack 1 Waterproof sheeting. Microsoft Windows NT 6.1.7601 Service Pack 1 Adjustable or raised toilet seat. Microsoft Windows NT 6.1.7601 Service Pack 1 Tub and Shower Stools. Microsoft Windows NT 6.1.7601 Service Pack 1 Bed Pull-up Ts. Microsoft Windows NT 6.1.7601 Service Pack 1 Canes. Microsoft Windows NT 6.1.7601 Service Pack 1 Crutches. Microsoft Windows NT 6.1.7601 Service Pack 1 Grab bars and hand rails. Microsoft Windows NT 6.1.7601 Service Pack 1 Lift chairs. Microsoft Windows NT 6.1.7601 Service Pack 1 Patient lifts. Microsoft Windows NT 6.1.7601 Service Pack 1 Scooters and transporters for disabled persons. Microsoft Windows NT 6.1.7601 Service Pack 1 Specialty chairs. Microsoft Windows NT 6.1.7601 Service Pack 1 Transfer belts and benches. Microsoft Windows NT 6.1.7601 Service Pack 1 Walkers. Microsoft Windows NT 6.1.7601 Service Pack 1 Wheelchairs and ramps. Microsoft Windows NT 6.1.7601 Service Pack 1 A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org . Microsoft Windows NT 6.1.7601 Service Pack 1 Abdominal belts and supports. Microsoft Windows NT 6.1.7601 Service Pack 1 Access ports (Port-a-cath). Microsoft Windows NT 6.1.7601 Service Pack 1 Ace bandages. Microsoft Windows NT 6.1.7601 Service Pack 1 Anti-embolism stockings. Microsoft Windows NT 6.1.7601 Service Pack 1 Arch supports. Microsoft Windows NT 6.1.7601 Service Pack 1 Arm slings. Microsoft Windows NT 6.1.7601 Service Pack 1 Arterial prostheses (artificial arteries implanted into humans). Microsoft Windows NT 6.1.7601 Service Pack 1 Artificial body parts (eyes, heart valves, limbs, etc.). Microsoft Windows NT 6.1.7601 Service Pack 1 Body implants (bone, hip, knee, ocular, etc.). Microsoft Windows NT 6.1.7601 Service Pack 1 Bone cement and wax. Microsoft Windows NT 6.1.7601 Service Pack 1 Bone pins, plates, nails, screws, etc. Microsoft Windows NT 6.1.7601 Service Pack 1 Braces. Microsoft Windows NT 6.1.7601 Service Pack 1 Breast implants. Microsoft Windows NT 6.1.7601 Service Pack 1 Burn garments. Microsoft Windows NT 6.1.7601 Service Pack 1 Casts, foam padding inside, any part of cast. Microsoft Windows NT 6.1.7601 Service Pack 1 Catheters. Microsoft Windows NT 6.1.7601 Service Pack 1 Cervical collars. Microsoft Windows NT 6.1.7601 Service Pack 1 Cochlear implant devices. Microsoft Windows NT 6.1.7601 Service Pack 1 Collagen implants. Microsoft Windows NT 6.1.7601 Service Pack 1 Colostomy devices. Microsoft Windows NT 6.1.7601 Service Pack 1 Compression sleeves and stockings. Microsoft Windows NT 6.1.7601 Service Pack 1 Contact lenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Dentures. Microsoft Windows NT 6.1.7601 Service Pack 1 Drainage catheters. Microsoft Windows NT 6.1.7601 Service Pack 1 Drains, shunts. Microsoft Windows NT 6.1.7601 Service Pack 1 Elastic bandages and supports (wrist, ankle, knee, etc.). Microsoft Windows NT 6.1.7601 Service Pack 1 Eye glasses. Microsoft Windows NT 6.1.7601 Service Pack 1 Gastric bands and intragastric balloons. Microsoft Windows NT 6.1.7601 Service Pack 1 Grafts (Vascular, Dacron). Microsoft Windows NT 6.1.7601 Service Pack 1 Head halters. Microsoft Windows NT 6.1.7601 Service Pack 1 Hearing aids and batteries. Microsoft Windows NT 6.1.7601 Service Pack 1 Heel protectors. Microsoft Windows NT 6.1.7601 Service Pack 1 Insulin pumps. Microsoft Windows NT 6.1.7601 Service Pack 1 Knee immobilizers. Microsoft Windows NT 6.1.7601 Service Pack 1 Mastectomy surgical bras. Microsoft Windows NT 6.1.7601 Service Pack 1 Maxillofacial devices (implanted). Microsoft Windows NT 6.1.7601 Service Pack 1 Nasal cannulas. Microsoft Windows NT 6.1.7601 Service Pack 1 Orthopedic shoes. Microsoft Windows NT 6.1.7601 Service Pack 1 Ostomy adhesives, barriers, catheters, leg bags and straps, drain bags and pouches, drain valves and tubes, stoma caps, tubing, hernia belts. Microsoft Windows NT 6.1.7601 Service Pack 1 Pacemakers. Microsoft Windows NT 6.1.7601 Service Pack 1 Penile pumps and implants. Microsoft Windows NT 6.1.7601 Service Pack 1 Pressure garments (edema gloves and mast pants). Microsoft Windows NT 6.1.7601 Service Pack 1 Salem sump (used to fill or empty stomach). Microsoft Windows NT 6.1.7601 Service Pack 1 Seraphim (barrier to separate tissue in the body). Microsoft Windows NT 6.1.7601 Service Pack 1 Shoe lifts and inserts. Microsoft Windows NT 6.1.7601 Service Pack 1 Slings. Microsoft Windows NT 6.1.7601 Service Pack 1 Speaking valves. Microsoft Windows NT 6.1.7601 Service Pack 1 Sphincters. Microsoft Windows NT 6.1.7601 Service Pack 1 Splints, air or other. Microsoft Windows NT 6.1.7601 Service Pack 1 Staples and sutures. Microsoft Windows NT 6.1.7601 Service Pack 1 Stents. Microsoft Windows NT 6.1.7601 Service Pack 1 Stump shrinkers. Microsoft Windows NT 6.1.7601 Service Pack 1 Suspensories. Microsoft Windows NT 6.1.7601 Service Pack 1 Synthetic skin implants. Microsoft Windows NT 6.1.7601 Service Pack 1 Tissue expander (stimulates skin growth). Microsoft Windows NT 6.1.7601 Service Pack 1 Trachea tubes. Microsoft Windows NT 6.1.7601 Service Pack 1 Tracheostomy. Microsoft Windows NT 6.1.7601 Service Pack 1 Traction devices (cervical, pelvic). Microsoft Windows NT 6.1.7601 Service Pack 1 Trusses. Microsoft Windows NT 6.1.7601 Service Pack 1 Vena cava filters. Microsoft Windows NT 6.1.7601 Service Pack 1 A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org . Microsoft Windows NT 6.1.7601 Service Pack 1 Bone growth stimulators. Microsoft Windows NT 6.1.7601 Service Pack 1 CPAP machines. Microsoft Windows NT 6.1.7601 Service Pack 1 Defibrillator and leads. Microsoft Windows NT 6.1.7601 Service Pack 1 Electronic nerve and muscle stimulators. Microsoft Windows NT 6.1.7601 Service Pack 1 Incontinence control devices, such as bed wetting alarms, but not including items such as diapers. Microsoft Windows NT 6.1.7601 Service Pack 1 Infusion pumps. Microsoft Windows NT 6.1.7601 Service Pack 1 Programmable drug infusion devices. Microsoft Windows NT 6.1.7601 Service Pack 1 Speech generating devices. Microsoft Windows NT 6.1.7601 Service Pack 1 TENS devices (nerve stimulators). Microsoft Windows NT 6.1.7601 Service Pack 1 If these items are not worn in or on the body, they are not exempt as prosthetic devices, but may be exempt as durable medical equipment if for use by a person in a person's home. Microsoft Windows NT 6.1.7601 Service Pack 1 A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org . Microsoft Windows NT 6.1.7601 Service Pack 1 Example: The sales price from the sale of blood glucose test strips is exempt from sales and use tax. Microsoft Windows NT 6.1.7601 Service Pack 1 Section Tax 11.08 interprets ss. 77.51 (3pm) , (7m) , and (11m) and 77.54 (22b) and (28) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1 The interpretations in s. Tax 11.08 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Charges for oxygen equipment became exempt September 1, 1983, pursuant to 1983 Wis. Act 27 ; (b) Charges for motorized wheelchairs and scooters became exempt September 1, 1985, pursuant to 1985 Wis. Act 29 ; (c) Charges for apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar levels became exempt March 1, 1989, pursuant to 1987 Wis. Act 399 ; (d) Charges for antiembolism elastic hose and stockings prescribed by a physician became exempt October 1, 1989, pursuant to 1989 Wis. Act 31 ; (e) The exemption for adaptive equipment for a handicapped person's vehicle became exempt effective June 1, 1990, pursuant to 1989 Wis. Act 238 , renumbered by 1989 Wis. Act 359 ; (f) The exemption for parts and accessories became effective August 15, 1991, pursuant to 1991 Wis. Act 39 ; (g) The exemptions provided in s. 77.54 (14s) and (22), Stats., were repealed effective October 1, 2009, and replaced with the exemptions provided under s. 77.54 (22b), Stats., pursuant to 2009 Wis. Act 2 ; (h) The exemption in s. 77.54 (28), Stats., was amended to remove the exemption for apparatus and equipment for the injection of insulin or the treatment of diabetes. These items will still qualify for exemption under s. 77.54 (22b), Stats., if they are for home use, pursuant to 2009 Wis. Act 2 ; and (i) The clarification that a "prosthetic device" must be a replacement, corrective, or supportive device became effective July 2, 2013, pursuant to 2013 Wis. Act 20 . Microsoft Windows NT 6.1.7601 Service Pack 1