Specialized Tools to Install Prosthetic Devices are Taxable in Wisconsin

Friday, May 31st, 2019

 
 
Assorted surgical tools on operating table.
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The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devices were not exempt as accessories for prosthetic devices.

The taxpayer was a manufacturer of prosthetic implant devices such as artificial hips, knees, and elbows. When the taxpayer sold a prosthetic device to a customer, it provided a specialty instrument kit free of charge. The kits contained specialized instruments used to implant prosthetic devices into patients.

Wisconsin provides exemptions for durable medical equipment (DME), prosthetic devices, and accessories for each. The ruling determined that the DME exemption did not apply to the kits because they were not used in a person's home. The ruling determined that the kits did not qualify as accessories for prosthetic devices because the tools were physically and functionally separate from the prosthetic devices.

https://www.ttrus.com/tools/prosthetics/wisconsin


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Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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