Lift chairs.
Patient lifts.
Scooters and transporters for disabled persons.
Specialty chairs.
Transfer belts and benches.
Walkers.
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
http://www.streamlinedsalestax.org.
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.
Braces.
Breast implants.
Burn garments.
Casts, foam padding inside, any part of cast.
Catheters.
Cervical collars.
Cochlear implant devices.
Collagen implants.
Colostomy devices.
Compression sleeves and stockings.
Contact lenses.
Dentures.
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.
Pacemakers.
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.
Slings.
Speaking valves.
Sphincters.
Splints, air or other.
Staples and sutures.
Stents.
Stump shrinkers.
Suspensories.
Synthetic skin implants.
Tissue expander (stimulates skin growth).
Trachea tubes.
Tracheostomy.
Traction devices (cervical, pelvic).
Trusses.
Vena cava filters.
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
http://www.streamlinedsalestax.org.
Tax 11.08(4)(d)
(d) The following are examples of items which if worn in or on the body are also exempt as prosthetic devices:
Bone growth stimulators.
CPAP machines.
Defibrillator and leads.
Electronic nerve and muscle stimulators.
Incontinence control devices, such as bed wetting alarms, but not including items such as diapers.
Infusion pumps.
Programmable drug infusion devices.
Speech generating devices.
TENS devices (nerve stimulators).
Tax 11.08 Note
Note: 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.
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
http://www.streamlinedsalestax.org.
Tax 11.08(5)
(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.
Tax 11.08(6)
(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.
Tax 11.08 Note
Example: The sales price from the sale of blood glucose test strips is exempt from sales and use tax.
