Cancer Treatment Device Exempt as Durable Medical Equipment.

Monday, November 10th, 2014

Photo of doctors and nurses in a hospital.

Wisconsin recently released a private letter ruling stating that a cancer therapy device is exempt durable medical equipment.

Tumor Treating Fields ("TTFields") therapy is a solid brain tumor cancer treatment. The therapy uses low intensity alternating electric fields to disrupt certain cancer cells. The electric field is applied to the brain through electrodes placed on the scalp. The electric field generator attached to the electrodes is carried in a bag. The electrodes, field generator, and associated accessories are TTFields therapy devices.

Wisconsin exempts sales of durable medical equipment and prosthetic devices. Durable medical equipment (1) is primarily and customarily used for a medical purpose related to a person, (2) can withstand repeated use, (3) is not generally useful to a person who is not ill or injured, and (4) is not placed in or worn on the body. Durable medical equipment is exempt from sales tax when it is sold for use "in a person's home." "In a person's home" means that the device can be used where the patient lives and during daily actives. A prosthetic device is a replacement, corrective, or supportive device that is placed in or worn on the body to artificially replace a missing portion of the body, to prevent or correct a physical deformity or malfunction, or to support a weak or deformed portion of the body. Prosthetic devices for human use are always exempt from sales tax.

While TTFields therapy devices are attached to the body, they are not fully supported by the body. TTFields treatment also does not treat a deformity or missing portion of the body. The devices are attached to the body, supported in a bag, and repeatedly used to treat a medical condition. Therefore, TTFields therapy devices are durable medical equipment rather than prosthetic devices. TTFields therapy devices are exempt from sales tax when sold for in-home use.

About TTR

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 or call 866.578.8193.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...