Examples of items that are not durable medical equipment include the following:
Air conditioners, dehumidifiers and humidifiers.
Blankets and sheets.
Closed caption devices.
Disposable or single use instruments or equipment.
Eating utensils including adjustable utensils.
Hot and cold packs.
Massagers, massage appliances and furniture.
Pillows not specifically designed for medical purposes.
Safety equipment such as goggles and shields.
Spas not specifically manufactured for medical purposes.
Telephone alert systems.
Visually impaired equipment and supplies.
(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.
"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.
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.
Scooters and transporters for disabled persons.
Transfer belts and benches.
Wheelchairs and ramps.
Tax 11.08 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
(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.
"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.
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.
Examples of prosthetic devices for a human being which are exempt include:
Abdominal belts and supports.
Access ports (Port-a-cath).
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.
Casts, foam padding inside, any part of cast.
Cochlear implant devices.
Compression sleeves and stockings.
Elastic bandages and supports (wrist, ankle, knee, etc.).
Gastric bands and intragastric balloons.
Grafts (Vascular, Dacron).
Hearing aids and batteries.
Mastectomy surgical bras.
Maxillofacial devices (implanted).
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.