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.