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.

Pillows not specifically designed for medical purposes.

Safety equipment such as goggles and shields.

Sitz baths.

Spas not specifically manufactured for medical purposes.

Specimen containers.

Syringes.

Telephone alert systems.

Visually impaired equipment and supplies.

Waterproof sheeting.

Tax 11.08(3) (3) Mobility-enhancing equipment. Section 77.54 (22b), Stats., exempts from Wisconsin sales and use tax the sales price from the sale of mobility-enhancing equipment for human use and its accessories.

Tax 11.08(3)(a) (a) “Mobility-enhancing equipment” is defined in s. 77.51 (7m), Stats., to mean equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used to provide or increase the ability of a person to move from one place to another; that may be used in a home or motor vehicle; and that is generally not used by a person who has normal mobility. “Mobility-enhancing equipment” does not include a motor vehicle or any equipment on a motor vehicle that is generally provided by a motor vehicle manufacturer. “Mobility-enhancing equipment” does not include durable medical equipment.

Tax 11.08(3)(b) (b) Examples of mobility-enhancing equipment for a human being that are exempt include the following:

Adjustable or raised toilet seat.

Tub and Shower Stools.

Bed Pull-up Ts.

Canes.

Crutches.

Grab bars and hand rails.

Lift chairs.