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.
Tax 11.09(2)
(2)
Items which are drugs. Drugs include the following items described in sub.
(1):
Tax 11.09(2)(c)
(c) Analgesics (aspirin, acetaminophen, ibuprofen, ketoprofen, naproxen, etc.).
Tax 11.09(2)(k)
(k) Contraceptives (creams, gels, foams, and medicated condoms).
Tax 11.09(2)(t)
(t) Gases — medical grade (air, carbon dioxide, helium, nitrogen, oxygen).
Tax 11.09(2)(z)
(z) Nutrition formulas (enteral and parenteral with a drug facts label).
Tax 11.09(2)(zf)
(zf) Smoking cessation products such as gums, lozenges, and patches that contain nicotine.
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(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. Insulin furnished by a pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription.
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.
