Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.08 - Durable medical equipment, mobility-enhancing equipment, and prosthetic devices

Current through June 24, 2024
(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.
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
.
(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.
Needles.
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.
Syringes.
Telephone alert systems.
Visually impaired equipment and supplies.
Waterproof sheeting.