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.
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.
