Prosthetic Devices 

Prosthetic devices are exempt from sales tax.  

Prosthetic device means a replacement, corrective, or supportive device, worn on or in the body.

An item qualifies as a prosthetic device if it meets one of the three criteria:  

• Artificially replaces a missing portion of the body  
• Prevents or corrects physical deformity or malfunction  
• Supports a weak or deformed portion of the body  

Repair and Replacement Parts  

Repair and replacement parts for prosthetic devices are exempt, including disposable or single patient use items used with prosthetic devices. 

Prosthetic Devices or Durable Medical Equipment  

Durable medical equipment is taxable unless it is sold for home use or is covered by Medicare or Medicaid.

Certain items may be either prosthetic devices or durable medical equipment depending on its use, wear or attachment.

Durable medical equipment are items attached to the body, but are either stationary or placed on a pole, cart, or other device that makes them portable. For more information, see Durable Medical Equipment.

The following are prosthetic devices if they are worn in or on the body:

• Bone growth stimulators  
• Defibrillator and leads  
• Electronic nerve and muscle stimulators  
• Incontinence control devices  
• Infusion pumps  
• Programmable drug infusion devices  
• Speech generating devices  
• TENS devices (nerve stimulators)

A prosthetic device must be worn in or on the body. Worn in or on the body means that the item is implanted or attached so that it becomes part of the body, or is carried by the body and does not hinder the mobility of the individual. 

Eyeglasses and Contact Lenses

Prescription eyeglasses and contact lenses are exempt. Prescription is a written order by a licensed health care professional for the preparation and administration of a medicine or other treatment.

Repair and replacement parts for prescription eyeglasses, such as bows, screws, or nose pads, are also exempt.  

Note: Non-prescription glasses, sunglasses, and contact lenses, eyeglass frames without lenses, and magnifying glasses are taxable.

Hearing and Visually Assistive Technologies

Hearing and visually impaired assistive technologies are taxable because they are not used for the diagnosis, treatment, or cure of disease.

Examples include:

• Amplified phones  
• Braille and voice equipment
• Listening devices
• Related software and similar equipment  
• Scanning equipment
• Video magnifiers

Legal References and Resources

Minnesota Statutes  

• 297A.67, subd. 7, Drugs; Medical Devices

Publications

• Drugs
• Durable Medical Equipment  
• Grooming and Hygiene Products  
• Health Care Facilities  
• Health Product Exemptions  
• Mobility Enhancing Equipment