Adjustable Beds Not Durable Medical Equipment in Wisconsin

Sep 2nd, 2015

The Wisconsin Department of Revenue released a ruling that a business's sales of adjustable bed frames and mattresses did not qualify for the exemption for durable medical equipment (DME).

The frames and mattresses are generally sold and marketed for home use to retail customers. The frames have built in motors that allow them to be adjusted like traditional hospital beds. In some cases, medical professionals prescribe, instruct, or recommend a patient to purchase adjustable beds and their mattresses if the patient suffers from conditions including snoring, sleep apnea, back problems, improper circulation, or general discomfort.

However, to qualify as DME, an item must (1) be primarily and customarily used for a medical purpose and (2) not be useful to a person without injury or illness. Because the frames and mattresses are generally sold to retail customers for non-medical purposes, they did not qualify for the exemption.

https://www.revenue.wi.gov/ise/wtb/190.pdf