Tax 11.05 History
History: Cr.
Register, December, 1977, No. 264, eff. 1-1-78; am. (3) (f) and (h), (4) (c) and cr. (4) (e),
Register, August, 1979, No. 284, eff. 9-1-79; am. (2) (e) and (i), cr. (2) (r), r. and recr. (3) (b),
Register, January, 1983, No. 325, eff. 2-1-83; am. (2) (b) and (m), (3) (a), (L), (m) and (p), cr. (2) (s) and (3) (q),
Register, September, 1984, No. 345, eff. 10-1-84; am. (3) (p),
Register, July, 1987, No. 379, eff. 8-1-87; reprinted to correct error in (2) (p),
Register, October, 1987, No. 382; am. (3) (b) and (4) (intro.),
Register, June, 1990, No. 414, eff. 7-1-90; am. (2) (a), (d), (i), (k) and (o), (3) (i), (L), (p) and (q), and (4) (intro.), (d) and (e), cr. (3) (r), (s) and (t), r. and recr. (4) (b),
Register, June, 1991, No. 426, eff. 7-1-91; am. (3) (p), renum. (4) (intro.) to (e) to be (4) (a) to (f),
Register, April, 1993, No. 448, eff. 5-1-93; am. (2) (f) and (g), (3) (L), (4) (c) (intro.), 1. and 2., cr. (3) (u),
Register, April, 1994, No. 460, eff. 5-1-94; reprinted to restore dropped copy in (2) (g) and correction made in (4) (a) under s. 13.93 (2m) (b) 7., Stats.,
Register, October, 1996, No. 490; emerg. am. (2) (s), eff. 5-18-97; am. (2) (h), (k), (m), (s), (3) (b), (L) and (4) (a), (e), r. and recr. (4) (b),
Register, October, 1997, No. 502, eff. 11-1-97; am. (2) (a), (d), (f) and (i), (3) (d) and (L), (4) (a) and (b) 2., renum. (3) (m) to (u) to be (3) (n) to (v), cr. (3) (m), (w) and (x), (4) (b) 3.,
Register, October, 1999, No. 526, eff. 11-1-99; corrections in (4) (a) made under s. 13.93 (2m) (b) 7., Stats.,
Register July 2002 No. 559;
EmR0924: emerg. am. (2) (title), (intro.), (a), (b), (d), (g), (i) to (m), (o), (p), (r), (s), (3) (intro.), (a), (b), (d), (j) to (m), (o), (q), (u), (4) (a) and (b) (intro.), cr. (2) (gm), (t), (3) (jm), (y), (z), (zg) and (zr), eff. 10-1-09;
CR 09-090: am. (2) (title), (intro.), (a), (b), (d), (g), (i) to (m), (o), (p), (r), (s), (3) (intro.), (a), (b), (d), (j) to (m), (o), (q), (u), (4) (a) and (b) (intro.), cr. (2) (gm), (t), (3) (jm), (y), (z), (zg) and (zr)
Register May 2010 No. 653, eff. 6-1-10; correction in (3) (b) made under s. 13.92 (4) (b) 7., Stats.,
Register May 2010 No. 653;
CR 10-094: am. (2) (a), (d), (e), (f), (k), (s), (3) (d), (L), (n), (y), (4) (e)
Register November 2010 No. 659, eff. 12-1-10;
CR 12-014: renum. (3) (b) to be (3) (b) 1. and am., cr. (3) (b) 2., 3., am. (4) (a)
Register August 2012 No. 680, eff. 9-1-12;
CR 13-012: am. (4) (a)
Register August 2013 No. 692, eff. 9-1-13;
CR 14-006: am. (4) (a)
Register August 2014 No. 704, eff. 9-1-14;
CR 16-053: am. (2) (gm)
Register June 2018 No. 750, eff. 7-1-18;
CR 19-112: am. (2) (gm), (4) (f)
Register June 2020 No. 774, eff. 7-1-20;
CR 19-122: am. (3) (L)
Register July 2020 No. 775, eff. 8-1-20;
CR 20-018: am. (3) (u), (4), renum. (4) (a) to (4) (a) (intro.), cr. (4) (a) 8., (bg)
Register July 2021 No. 787, eff. 8-1-21.
Tax 11.08
Tax 11.08
Durable medical equipment, mobility-enhancing equipment, and prosthetic devices. Tax 11.08(1)(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.
Tax 11.08(2)
(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.
Tax 11.08(2)(a)
(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.
Tax 11.08(2)(b)1.1. “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.
Tax 11.08(2)(b)2.
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.
Tax 11.08(2)(c)
(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.
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(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.
