www.revenue.state.mn.us
Durable Medical Equipment
117B
Sales Tax
Fact Sheet
This fact sheet describes the definition of durable medical equipment and provides a summary of how Minnesota sales and use tax applies to this equipment.
What’s New in 2015
This was updated to clarify that all drugs and medical
devices covered by Medicare and Medicaid are exempt
from sales tax effective Jan. 1, 2013.
Generally, durable medical equipment is taxable unless
sold for home use, in which case it’s exempt.
Starting July 1, 2013, durable medical equipment is also
exempt if it’s covered by Medicare or Medicaid regardless of whether it is paid for by an individual, Medicare,
Medicaid or a private insurer. This applies even if the
equipment is not sold for home use.
As a result, it is important to determine if durable medical equipment is sold for home use only when it’s not
covered by Medicare or Medicaid.
Accessories and supplies are taxable if they are not:
 required for the effective use of durable medical
equipment (for home use); or
 covered by Medicare or Medicaid
For information on how sales and use tax applies to
drugs and other health care products refer to the sales
tax fact sheets listed below:

Drugs, 117A

Mobility Enhancing Equipment, 117C

Prosthetic Devices, 117D

Health Product Exemptions, 117E

Grooming and Hygiene Products, 117F
Sales and Use Tax Division – Mail Station 6330 – St. Paul, MN 55146-6330
Phone: 651-296-6181 or 1-800-657-3777
Email: salesuse.tax@state.mn.us
Stock No. 2800117B, Revised September 2015
Durable medical equipment
“Durable medical equipment” means equipment,
including repair and replacement parts, but not
including mobility enhancing equipment, that:

can withstand repeated use; and

is primarily and customarily used to serve a
medical purpose; and

generally is not useful to a person in the
absence of illness or injury; and

is not worn in or on the body.
See page two for the definition and information on
repair and replacement parts for durable medical
equipment. Refer to Fact Sheet 117C for detailed
information on mobility enhancing equipment.
Durable medical equipment is a broad category that includes all reusable medical and surgical equipment,
including diagnostic equipment that is not mobility enhancing equipment and does not qualify as a prosthetic
device because it is not worn in or on the body.
Home use. “Home use” means that the equipment is
sold to an individual for use at home, regardless of
where the individual resides. This includes sales to individuals who are residents of facilities such as nursing
homes, assisted care centers, or school dormitories.
Durable medical equipment is exempt when sold for
home use. No exemption certificate is required to purchase the equipment tax-free.
Note: As stated above, there also is a sales tax exemption when their purchase is covered by Medicare or
Medicaid — regardless of whether for home use or not.
Non-home use. “Non-home use” means the equipment
is sold to a facility such as a hospital, nursing home,
medical clinic, dental office, chiropractor or optician
office. The fact that a nursing home may use the
equipment only for its residents does not make the
equipment exempt for home use.
This fact sheet is intended to help you become more familiar with Minnesota tax
laws and your rights and responsibilities under the laws. Nothing in this fact sheet
supersedes, alters, or otherwise changes any provisions of the tax law, administrative
rules, court decisions, or revenue notices. Alternative formats available upon request.
Minnesota Revenue, Durable Medical Equipment
These sales are taxable unless another exemption applies. For example, a medical clinic generally must pay
tax on durable medical equipment. But hospitals and
nursing homes owned by qualified nonprofits and local
governments can purchase durable medical equipment
tax-free because these institutions are exempt under
another provision of the law.







Purchases that are paid for or reimbursed by Medicare
or Medicaid are always exempt, even if not for home
use. The buyer must provide an exemption certificate
to the seller to support the claimed exemption. For
more information, see Fact Sheet 172, Health Care
Facilities.





Insurance reimbursements. Effective July 1, 2013,
the purchase of durable medical equipment covered by
Medicare and Medicaid are exempt from sales tax.



This includes such purchases by private insurance
companies when they are administering Medicare,
such as under a Medicare Advantage plan.




Prior to July 1, 2013, these purchases were taxable unless they were for home use or otherwise exempt from
Minnesota sales and use tax.




Medical purpose. In the definition of “durable medical equipment,” a “medical purpose” means that the
equipment is used for the diagnosis, treatment, or cure
of disease, illness or injury.



Prescriptions. A prescription issued by a medical professional does not make an item that would otherwise
be taxable exempt. For example, a doctor may write a
prescription for an exercise bike for a patient. Since exercise bikes are not exempt from sales tax, the sale is
taxable.


infra-red lamps and bulbs
for heat therapy

intra-aortic balloon pump
intravenous stands

IV therapy arm boards

kinetic therapy tables

lambs wool pads

laser equipment

lithotripters
mammography equipment 
medical atomizers
medical instruments




Examples of durable medical equipment. The following items, when they can withstand repeated use, are
examples of durable medical equipment. (Items that
cannot withstand repeated use do not meet the definition of durable medical equipment.)






Sales of these items for non-home use are taxable unless
they are otherwise exempt and a fully completed exemption certificate is provided. For example, their purchase for non-home use is exempt if covered by Medicare or Medicaid, as explained above.
alternating pressure pads 
and Kodel pads (eliminate
bed sores)

anesthesia equipment
anti-thrombolytic pumps 
apnea monitors

aqua K pump and pads
aspirators (suction pumps) 
audiology equipment

bed pans, commodes,

urinals

billie lights (used for yel- 
low jaundice)
blanket cradles

blood glucose monitoring
machines

blood pressure machines 
and cuffs

cardiology equipment
cauterization equipment 
cofflator

crash carts

dialyzers
defibrillators

drug infusion pumps
examination tables
forceps

heat lamps

heating pads, hot water 
bottles (reusable)

hospital beds and mat
tresses

hot and cold packs (reus- 
able)
incubators and isolettes 
injection guns for drug

delivery


medical monitoring equipment
mini dopplers (measures
blood flow & rate)
nebulizers
nerve stimulator programmers
ophthalmoscopes
ostomy irrigation sets
otoscopes
over the bed tray tables
oxygen concentrators and
regulators
pacemaker programmers
and transmitters
patient positioners
percussors
pillows (abduction, cervical, orthotic)
platelet separator
radiology equipment
respirators and respiratory
bags
respiratory humidifiers
(connect to oxygen equipment)
resuscitators
scales (chair and sling)
speech aids (hand held)
stethoscopes
stirrups
stretchers
suction machines and regulators
surgical equipment
surgical tables
thermometers (oral, rectal,
ear, etc.)
tourniquets (pneumatic
and non-pneumatic)
traction equipment
transfusion equipment
ultrasound equipment
ventilators
wheelchair cushions
(brace or support)
whirlpools (portable overthe-tub only)
X-ray equipment
Kidney dialysis equipment
Effective March 8, 2008, kidney dialysis equipment and
repair or replacement parts for the equipment are exempt from sales tax, whether sold for home use or nonhome use. “Kidney dialysis equipment” means equipment that is used to remove waste products that build up
in the blood when the kidneys cannot do so on their
own. The equipment must be able to withstand repeated
use. Equipment used multiple times by or for the same
patient is included in the exemption.
2
Minnesota Revenue, Durable Medical Equipment
Repair and replacement parts for durable
medical equipment
Equipment that is not durable medical
equipment
Examples of items that are not durable medical equipment include:
“Repair and replacement parts” for durable medical
equipment includes all components or attachments
used in conjunction with the equipment.


Repair and replacement parts for home use are exempt
from sales or use tax. Beginning July 1, 2013, the exemption also applies to items which are single-patient
use. (Prior to July 1, 2013, the exemption did not include items for single-patient use.)





Example. A person purchases a feeding system for use
at home. The system includes a pump, IV stand, feeding
bags, tubes, catheters or other items used to provide
nutrition to the person.



The pump and IV stand are exempt as durable medical
equipment for home use. Starting July 1, 2013, the single-patient use items – such as the feeding bags, tubes
and catheters – are also exempt.
Durable medical equipment or prosthetic
devices
Certain items may be either prosthetic devices or durable medical equipment, depending if the item is – or is
not – worn in or on the body. This distinction matters:
Durable medical equipment is taxable unless it’s for
home use or covered by Medicare or Medicaid. But
prosthetic devices are always exempt from sales tax.












Be sure to see these fact sheets:
117A, Drugs
117C, Mobility Enhancing Equipment
117D, Prosthetic Devices
117E, Health Product Exemptions
117F, Grooming and Hygiene Products
151, Chiropractors
172, Health Care Facilities
The following items are exempt as prosthetic devices if
they are “worn in or on the body”:


needles*
pillows not specifically
designed for medical
purposes
safety equipment such
as goggles and shields
sitz baths
spas not specifically
manufactured for medical purposes
specimen containers
syringes*
telephone alert systems
visually impaired
equipment and supplies
waterproof sheeting
References
M.S. 297A.67, subd. 7, Drugs; Medical Devices
Revenue Notice 05-12, Exemption for Durable
Medical Equipment; Definition of “Home Use” and
“Medical Purpose”
Items that are attached to the body are durable medical
equipment (and not prosthetic devices), if they remain
stationary or are placed on a pole, cart or other device
that makes them portable. For more information, see
Sales Tax Fact Sheet 117D, Prosthetic Devices.


Brand names are shown for illustration purposes only
and do not imply sole representation in any category.
A prosthetic device is one that is worn in or on the body.
“Worn in or on the body” means the item is implanted
or attached so it becomes part of the body, or is carried
by the body and does not hinder the user’s mobility.
bone growth stimulators
defibrillator and leads
electronic nerve and
muscle stimulators
incontinence control
devices

*Needles and syringes are not included in the definition
of durable medical equipment. Reusable and disposable
needles and syringes are taxable, even for home use,
unless they are covered by Medicare or Medicaid or
some other exemption applies. For example, they may
qualify for exemption as a medical supply when purchased by a licensed health care facility or health care
professional. For more information, see to Fact Sheet
172, Health Care Facilities.
Accessories and supplies. Accessories and supplies
required for the effective use of durable medical equipment are exempt when purchased for home use. They
are also exempt if covered by Medicare or Medicaid.

air purifiers
air conditioners, dehumidifiers and humidifiers
blankets and sheets
closed caption devices
cubicle curtains
disposable or single use
instruments or equipment
eating utensils including
adjustable utensils
exercise equipment
hot and cold packs (disposable)
massagers, massage
appliances and furniture
Other fact sheets you may need:
infusion pumps
programmable drug
infusion devices
speech generating devices
TENS devices (nerve
stimulators)
142, Sales to Government
146, Use Tax for Businesses
164, Local Sales and Use Taxes
3
Minnesota Revenue, Durable Medical Equipment