Adjustable Beds Not Durable Medical Equipment in Wisconsin

Wednesday, September 2nd, 2015

An adjustable bed.

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.

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...