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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.
Tax 11.08 Note Note: Section Tax 11.08 interprets ss. 77.51 (3pm), (7m), and (11m) and 77.54 (22b) and (28), Stats.
Tax 11.08 Note Note: 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; and (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.
Tax 11.08 History 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.
Tax 11.09 Tax 11.09 Drugs.
Tax 11.09(1)(1)Definition. For the exemption in s. 77.54 (14), Stats., "drug" means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:
Tax 11.09(1)(a) (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.
Tax 11.09(1)(b) (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.
Tax 11.09(1)(c) (c) It is intended to affect a function or structure of the body.
Tax 11.09(2) (2)Items which are drugs. Drugs include the following items described in sub. (1):
Tax 11.09(2)(a) (a) Acne medications.
Tax 11.09(2)(b) (b) Alcohol (rubbing).
Tax 11.09(2)(c) (c) Analgesics (aspirin, acetaminophen, ibuprofen, ketoprofen, naproxen, etc.).
Tax 11.09(2)(d) (d) Antacids.
Tax 11.09(2)(e) (e) Antibiotic creams and ointments.
Tax 11.09(2)(f) (f) Antifungal creams and sprays.
Tax 11.09(2)(g) (g) Antihistamines.
Tax 11.09(2)(h) (h) Antiseptics (betadyne, iodine).
Tax 11.09(2)(i) (i) Birth control (pills and patches and implants).
Tax 11.09(2)(j) (j) Burn remedies.
Tax 11.09(2)(k) (k) Contraceptives (creams, gels, foams, and medicated condoms).
Tax 11.09(2)(L) (L) Cold and cough medicines, drops, and lozenges.
Tax 11.09(2)(m) (m) Contact lens solutions.
Tax 11.09(2)(n) (n) Decongestants.
Tax 11.09(2)(o) (o) Dermal fillers (injectable).
Tax 11.09(2)(p) (p) Dialysis dialysate solution.
Tax 11.09(2)(q) (q) Diaper rash creams.
Tax 11.09(2)(r) (r) Enema preparations.
Tax 11.09(2)(s) (s) Eye drops.
Tax 11.09(2)(t) (t) Gases — medical grade (air, carbon dioxide, helium, nitrogen, oxygen).
Tax 11.09(2)(u) (u) Hand sanitizers.
Tax 11.09(2)(v) (v) Hydrogen peroxide.
Tax 11.09(2)(w) (w) Insulin.
Tax 11.09(2)(x) (x) Laxatives.
Tax 11.09(2)(y) (y) Lip balm.
Tax 11.09(2)(z) (z) Nutrition formulas (enteral and parenteral with a drug facts label).
Tax 11.09(2)(za) (za) Oxygen.
Tax 11.09(2)(zb) (zb) Prescription medicines.
Tax 11.09(2)(zc) (zc) Radioactive isotopes.
Tax 11.09(2)(zd) (zd) Rubs, mentholated.
Tax 11.09(2)(ze) (ze) Sleeping pills.
Tax 11.09(2)(zf) (zf) Smoking cessation products such as gums, lozenges, and patches that contain nicotine.
Tax 11.09(2)(zg) (zg) Sterile water (for injections).
Tax 11.09(2)(zh) (zh) Sterile normal saline .9% (IV or irrigation).
Tax 11.09(2)(zi) (zi) Vaccines.
Tax 11.09(2)(zj) (zj) Yeast infection medications.
Tax 11.09 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 11.09(3) (3)Items which are not drugs. Items which are not described in sub. (1) and which are not drugs include:
Tax 11.09(3)(a) (a) Alcoholic beverages, soft drinks and distilled water.
Tax 11.09(3)(b) (b) Durable medical equipment.
Tax 11.09(3)(c) (c) Prosthetic devices.
Tax 11.09(3)(d) (d) Mobility-enhancing equipment.
Tax 11.09(3)(e) (e) Dietary supplements.
Tax 11.09(4) (4)Exempt sales or use of drugs. Drugs shall be exempt if:
Tax 11.09(4)(a) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law.
Tax 11.09(4)(b) (b) Sold to a licensed physician, surgeon, podiatrist, dentist, or hospital for the treatment of a human being.
Tax 11.09(4)(c) (c) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.
Tax 11.09(4)(d) (d) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist, or podiatrist. For this exemption, "hospital" has the meaning described in s. 50.33 (2), Stats., and does not include nursing homes.
Tax 11.09(4)(e) (e) Sold to this state or any political subdivision or municipal corporation of the state, for use in the treatment of a human being; or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation of the state.
Tax 11.09(4)(f) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist licensed under ch. 447, Stats., podiatrist licensed under ch. 448, Stats., or optometrist licensed under ch. 449, Stats., if the drug may not be dispensed without a prescription.
Tax 11.09(5) (5)Taxable sales of drugs. Taxable sales of drugs include:
Tax 11.09(5)(a) (a) Retail sales for use in laboratories.
Tax 11.09(5)(b) (b) Retail sales of drugs for pets.
Tax 11.09 Note Note: For exemption of drugs used on farm livestock or other animals, refer to ss. Tax 11.12 and 11.61.
Tax 11.09 Note Note: Section Tax 11.09 interprets ss. 77.51 (3pj) and 77.54 (14), (14m), (14r), and (33), Stats.
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