field_block:node:guide:field_last_updated
Last Updated
field_block:node:guide:title

Prosthetic Devices 

field_block:node:guide:body

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. 

Exempt prosthetic repair and replacement parts
Abdominal belts and supports  Cervical collars  Heel protectorsSphincters  
Access ports  Cochlear implant devices  Insulin pumpsSplints (air, other)  
Anti-embolism stockings  Collagen implants  Knee immobilizersStaples and sutures 
Arch supports  Colostomy devices  Mastectomy surgical bras Stents
Arm slings  Compression sleeves and stockings  Maxillofacial devices (implanted)Stump shrinkers
Arterial prostheses (artificial arteries implanted into humans)  Contact lenses, prescription  Nasal stripsSuspensories  
Artificial body parts (eyes, heart valves, limbs)  Dentures  Orthopedic shoes  Synthetic skin implants  
Body implants (bone, hip, knee, ocular)  Drainage catheters, drains, shunts  Ostomy related items (straps, pouches, tubes)Tissue expander (stimulates skin growth)  
Bone cement and wax  Elastic bandages and supports (wrist, ankle, knee)  Pacemakers  Trachea tubes  
Bone pins, plates, nails, screws, etc.  Eyeglasses (prescription)Penile pumps and implants  Tracheostomy speaking valves  
Braces  Gastric bands and intragastric balloons  Pressure garments (edema gloves and mast pants)  Traction devices (cervical, pelvic)  
Breast implants  Gauze wraps  Seraphim (barrier to separate tissue in the body)  Trusses  
Burn garments  Grafts (Vascular, Dacron)  Shoe lifts and inserts  Vena cava filters  
Casts, foam padding inside, any part of castHead halters  Slings   
Catheters  Hearing aids and batteries    

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  

Publications