Iowa Admin. Code r. 701—220.7(423) — Prosthetic devices, durable medical equipment, and mobility enhancing equipment

220.7(1) Prosthetic devices. The sales price from the sale of prosthetic devices is exempt from tax. 220.7(2) Durable medical equipment and mobility enhancing equipment. The sales price from the sale of durable medical equipment and mobility enhancing equipment prescribed for human use that meet the provisions of subrules 220.7(3) and 220.7(4) is exempt from tax. “Prescribed” refers to a prescription issued in any form of oral, written, electronic, or other means of transmission by any of the persons described in subrule 220.5(3). 220.7(3) Definitions. a. “Durable medical equipment” means equipment, including repair and replacement parts, but does not include mobility enhancing equipment, to which all of the following apply: Revenue[701]Ch 220, p.10 IAC 2/5/25 (1) Can withstand repeated use. (2) Is primarily and customarily used to serve a medical purpose. (3) Generally is not useful to a person in the absence of illness or injury. (4) Is not worn in or on the body. (5) Is for home use only. (6) Is prescribed by a practitioner. b. “Mobility enhancing equipment” means equipment, including repair and replacement parts, but does not include durable medical equipment, to which all of the following apply: (1) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle. (2) Is not generally used by persons with normal mobility. (3) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (4) Is prescribed by a practitioner. c. “Prosthetic device” means a replacement, corrective, or supportive device including repair and replacement parts for the same worn on or in the body to do any of the following: (1) Artificially replace a missing portion of the body. (2) Prevent or correct physical deformity or malfunction. (3) Support a weak or deformed portion of the body. The term “prosthetic device” includes, but is not limited to, orthopedic or orthotic devices, ostomy equipment, urological equipment, tracheostomy equipment, and intraocular lenses. The following is a nonexclusive list of prosthetic devices: Artificial arteries Drainage bags Prescription eyeglasses Artificial breasts Hearing aids Stoma bags Artificial ears Ileostomy devices Tracheal suction catheters Artificial eyes Intraocular lenses Tracheostomy care and Artificial heart valves Karaya paste cleaning starter kits Artificial implants Karaya seals Tracheostomy cleaning Artificial larynx Organ implants brushes Artificial limbs Ostomy belts Tracheostomy tubes Artificial noses Ostomy clamps Urinary catheters Artificial teeth Ostomy cleaners Urinary drainage bags Cardiac pacemakers and deodorizers Urinary irrigation tubing Contact lenses Ostomy pouches Urinary pouches Cosmetic gloves Ostomy stoma caps and paste Dental bridges and implants Penile implants d. “Orthotic device” means a piece of special equipment designed to straighten a deformed or distorted part of the human body, such as corrective shoes or braces. An orthotic device is an orthopedic device. e. “Orthopedic device” means a piece of special equipment designed to correct deformities or to preserve and restore the function of the human skeletal system, its articulations and associated structures. A hot tub or spa is not an orthopedic device. The following is a nonexclusive list of orthopedic devices: Abdominal belts Clavicle splints Nerve stimulators Alternating pressure mattresses Corrective braces Orthopedic implants Alternating pressure pads Corrective shoes Orthopedic shoes Anti-embolism stockings Crutch cushions Patient lifts Arch supports Crutch handgrips Plaster (surgical) Arm slings Crutch tips Rib belts Artificial sheepskin Crutches Rupture belts Bone cement Decubitus prevention devices Sacroiliac supports Bone nails Dorsolumbar belts Sacrolumbar belts Revenue Bone pins Dorsolumbar supports Sacrolumbar supports Bone plates Elastic bandages Shoulder immobilizers Bone screws Elastic supports Space shoes Bone wax Exercise devices Splints Braces Head halters Traction equipment Canes Hernia belts Transcutaneous electrical nerve stimulators (tens units) Casts Iliac belts Trapezes Cast heels Invalid rings Trusses Cervical braces Knee immobilizers Walkers Cervical collars Lumbosacral supports Wheelchairs Cervical pillows Muscle stimulators f. “Related devices.” The sales price from the sale of devices that are used exclusively in conjunction with prosthetic, orthotic, or orthopedic devices is exempt from tax. g. “Medical equipment and supplies.” The scope of the term “medical equipment and supplies” is broader than the terms “prescription drugs,” “prosthetic devices,” “durable medical equipment,” “mobility enhancing equipment,” and “other medical devices.” While all exempt prescription drugs are medical supplies and all exempt medical devices are medical equipment, not all medical equipment and supplies are exempt medical devices or prescription drugs. The following is a nonexclusive list of items that are medical equipment or supplies, but are not prescription drugs or medical devices exempt from tax under subrules 220.7(1) and 220.7(2) and rules 701—220.5(423) and 701—220.6(423). The sales price from the sale of the following items is generally taxable. Adhesive bandages Contact lens solution Hot water bottles Aneurysm clips Convoluted pads Ice bags Arterial bloodsets Corrective pessaries Ident-a-bands Aspirators Cotton balls Incontinent garments Athletic supporters Diagnostic kits Incubators Atomizers Dialysis chairs Infrared lamps Autolit Dialysis supplies Inhalators Back cushions Dietetic scales Iron lungs Bathing aids Irrigation apparatus Bathing caps Disposable gloves IV connectors Bedpans Disposable underpads Laminar flow equipment Bedside rails Donor chairs Latex gloves Bedside tables Dressings Leukopheresis pumps Bedside trays Dry aid kits for ears Lymphedema pumps Bedwetting prevention devices EKG paper Manometer trays Belt vibrators Ear molds Massagers Blood cell washing equipment Electrodes (other than tens units) Maternity belts Blood pack holders Emesis basins Medigrade tubing Blood pack trays Enema units Modulung oxygenators Blood pack units First-aid kits Moist heat pads Blood pressure meters Foam slant pillows Myringotomy tubes Blood processing supplies Gauze bandages Nebulizers (hypodermic) Blood tubing Gauze packings Overbed tables Blood warmers Gavage containers Page turning devices Breast pumps Geriatric chairs Pap smear kits Breathing machines Grooming aids Paraffin baths Cardiac electrodes Hand sealers Physicians’ instruments Cardiopulmonary equipment Hearing aid carriers Pigskin Chair lifts Hearing aid repair kits Plasma extractors Clamps Heart stimulators Plasma pheresis units Clip-on ashtrays Heat lamps Plastic heat sealers Revenue[701]Ch 220, p.12 IAC 2/5/25 Commode chairs Heat pads Prescribed device repair kits and batteries Connectors Hemolators Respirators Contact lens cases Hospital beds Resuscitators Sauna baths Steri-peel Transfer boards Security pouches Stools Tube sealers Servipak dialysis supplies Suction equipment Underpads Shelf trays Sunlamps Urinals Shower chairs Surgical bandages Vacutainers Side rails Surgical equipment Vacuum units Sitz bath kit Suspensories Vaporizers Specimen containers Sutures Vibrators Sponges (surgical) Thermometers Whirlpools Stairway elevators Toilet aids X-ray film Staples Tourniquets 220.7(4) Power devices. The sales price from the sale of power devices especially designed to operate prosthetic, orthotic or orthopedic devices shall be exempt from tax. This exemption does not include batteries that can be used to operate a number of devices, but batteries designed solely for use in hearing aids are exempt.