Wis. Admin. Code § Tax 11.08 — Durable medical equipment, mobility-enhancing equipment, and prosthetic devices

Tax 11.08(1) (1) General. Certain items may qualify as either “durable medical equipment” or a “prosthetic device,” depending on whether or not the item is worn in or on the body. The distinction between when an item is “durable medical equipment” or a “prosthetic device” is important because an item that is “durable medical equipment” is exempt only when purchased for use by a human being in a person’s home, whereas the purchase of a “prosthetic device” for a human being is exempt regardless of whether or not it is purchased for use in a person’s home.

Tax 11.08(2) (2) Durable medical equipment. Section 77.54 (22b) , Stats., exempts the sales price from the sale of and the storage, use, or other consumption of durable medical equipment that is for use in a person’s home, along with repair parts, replacement parts, and accessories for that equipment, if the equipment is used for a human being.

Tax 11.08(2)(a) (a) “Durable medical equipment” is defined in s. 77.51 (3pm) , Stats., to mean equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. “Durable medical equipment” does not include mobility-enhancing equipment.

Tax 11.08(2)(b) (b)

Tax 11.08(2)(b)1. 1. “Use in a person’s home” means that the equipment is sold to an individual for use where they are living, regardless of whether the individual resides in a single family home, apartment building, nursing home, assisted living center, convalescent home, or school dormitory.

Tax 11.08(2)(b)2. 2. Durable medical equipment is not for use in a person’s home if it is purchased by a hospital, clinic, nursing home, assisted living center, convalescent home, dental office, chiropractor, or optician’s office. In addition, purchases of durable medical equipment by a nursing home, assisted living center, and convalescent home are not for use in a person’s home even if the equipment is purchased for use by the residents of the nursing home, assisted living center, or convalescent home.

Tax 11.08(2)(c) (c) Examples of durable medical equipment that qualify for exemption from Wisconsin sales and use tax if they are purchased for use in a person’s home include the following: