Tax 11.08(2)(d) (d) Examples of items that are not durable medical equipment include the following:
Air purifiers.
Air conditioners, dehumidifiers and humidifiers.
Blankets and sheets.
Closed caption devices.
Cubicle curtains.
Disposable or single use instruments or equipment.
Eating utensils including adjustable utensils.
Exercise equipment.
Hot and cold packs.
Massagers, massage appliances and furniture.
Pillows not specifically designed for medical purposes.
Safety equipment such as goggles and shields.
Sitz baths.
Spas not specifically manufactured for medical purposes.
Specimen containers.
Telephone alert systems.
Visually impaired equipment and supplies.
Waterproof sheeting.
Tax 11.08(3) (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.
Tax 11.08(3)(a) (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.
Tax 11.08(3)(b) (b) Examples of mobility-enhancing equipment for a human being that are exempt include the following:
Adjustable or raised toilet seat.
Tub and Shower Stools.
Bed Pull-up Ts.
Grab bars and hand rails.
Lift chairs.
Patient lifts.
Scooters and transporters for disabled persons.
Specialty chairs.
Transfer belts and benches.
Wheelchairs and ramps.
Tax 11.08 Note 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
Tax 11.08(4) (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.
Tax 11.08(4)(a) (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.
Tax 11.08(4)(b) (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.
Tax 11.08(4)(c) (c) Examples of prosthetic devices for a human being which are exempt include:
Abdominal belts and supports.
Access ports (Port-a-cath).
Ace bandages.
Anti-embolism stockings.
Arch supports.
Arm slings.
Arterial prostheses (artificial arteries implanted into humans).
Artificial body parts (eyes, heart valves, limbs, etc.).
Body implants (bone, hip, knee, ocular, etc.).
Bone cement and wax.
Bone pins, plates, nails, screws, etc.
Breast implants.
Burn garments.
Casts, foam padding inside, any part of cast.
Cervical collars.
Cochlear implant devices.
Collagen implants.
Colostomy devices.
Compression sleeves and stockings.
Contact lenses.
Drainage catheters.
Drains, shunts.
Elastic bandages and supports (wrist, ankle, knee, etc.).
Eye glasses.
Gastric bands and intragastric balloons.
Grafts (Vascular, Dacron).
Head halters.
Hearing aids and batteries.
Heel protectors.
Insulin pumps.
Knee immobilizers.
Mastectomy surgical bras.
Maxillofacial devices (implanted).
Nasal cannulas.
Orthopedic shoes.
Ostomy adhesives, barriers, catheters, leg bags and straps, drain bags and pouches, drain valves and tubes, stoma caps, tubing, hernia belts.
Penile pumps and implants.
Pressure garments (edema gloves and mast pants).
Salem sump (used to fill or empty stomach).
Seraphim (barrier to separate tissue in the body).
Shoe lifts and inserts.
Speaking valves.
Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.