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.

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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.

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