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.
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 disabled 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; (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; and (i) The clarification that a “prosthetic device" must be a replacement, corrective, or supportive device became effective July 2, 2013, pursuant to
2013 Wis. Act 20.
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;
CR 14-006: am. (4) (a)
Register August 2014 No. 704, eff. 9-1-14.
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.
