701—231.8 (423) Prosthetic devices, durable medical equipment, and mobility enhancing equipment.
	 231.8(1) Prosthetic devices. Sales or rental of prosthetic devices shall be exempt from sales tax.
	 231.8(2) Durable medical equipment and mobility enhancing equipment. Sales or rental of durable medical equipment and mobility enhancing equipment prescribed for human use which meet the provisions of subrules 231.8(3) and 231.8(4) shall be exempt from sales tax. “Prescribed” refers to a prescription issued in any form of oral, written, electronic, or other means of transmission by any of the persons described in paragraphs “a” through “j” of subrule 231.6(3).
	 231.8(3) Definitions.
	  a.   	 “Durable medical equipment” means equipment, including repair and replacement parts, but does not include mobility enhancing equipment, to which all of the following apply:
	  1. 	 Can withstand repeated use.
	  2. 	 Is primarily and customarily used to serve a medical purpose.
	  3. 	 Generally is not useful to a person in the absence of illness or injury.
	  4. 	 Is not worn in or on the body.
	  5. 	 Is for home use only.
	  6. 	 Is prescribed by a practitioner.
	  b.   	 “Mobility enhancing equipment” means equipment, including repair and replacement parts, but does not include durable medical equipment, to which all of the following apply:
	  1. 	 Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle.
	  2. 	 Is not generally used by persons with normal mobility.
	  3. 	 Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.
	  4. 	 Is prescribed by a practitioner.
	  c.   	 “Prosthetic device” means a replacement, corrective, or supportive device including repair and replacement parts for the same worn on or in the body to do any of the following:
	  1. 	 Artificially replace a missing portion of the body.
	  2. 	 Prevent or correct physical deformity or malfunction.
	  3. 	 Support a weak or deformed portion of the body.
The term “prosthetic device” includes, but is not limited to, orthopedic or orthotic devices, ostomy equipment, urological equipment, tracheostomy equipment, and intraocular lenses.
The following is a nonexclusive list of prosthetic devices:

Artificial arteries	Drainage bags	Prescription eyeglasses	
Artificial breasts	Hearing aids	Stoma bags	
Artificial ears	Ileostomy devices	Tracheal suction catheters	
Artificial eyes	Intraocular lenses	Tracheostomy care and	
Artificial heart valves	Karaya paste	cleaning starter kits	
Artificial implants	Karaya seals	Tracheostomy cleaning	
Artificial larynx	Organ implants	brushes	
Artificial limbs	Ostomy belts	Tracheostomy tubes	
Artificial noses	Ostomy clamps	Urinary catheters	
Artificial teeth	Ostomy cleaners	Urinary drainage bags	
Cardiac pacemakers	and deodorizers	Urinary irrigation tubing	
Contact lenses	Ostomy pouches	Urinary pouches	
Cosmetic gloves	Ostomy stoma caps and paste	 	
Dental bridges and implants	Penile implants	 	
	  d.   	 “Orthotic device” means a piece of special equipment designed to straighten a deformed or distorted part of the human body, such as corrective shoes or braces. An orthotic device is an orthopedic device.
	  e.   	 “Orthopedic device” means a piece of special equipment designed to correct deformities or to preserve and restore the function of the human skeletal system, its articulations and associated structures. A hot tub or spa is not an orthopedic device.
The following is a nonexclusive list of orthopedic devices:

Abdominal belts	Clavicle splints	Nerve stimulators	
Alternating pressure mattresses	Corrective braces	Orthopedic implants	
Alternating pressure pads	Corrective shoes	Orthopedic shoes	
Anti-embolism stockings	Crutch cushions	Patient lifts	
Arch supports	Crutch handgrips	Plaster (surgical)	
Arm slings	Crutch tips	Rib belts	
Artificial sheepskin	Crutches	Rupture belts	
Bone cement	Decubitus prevention devices	Sacroiliac supports	
Bone nails	Dorsolumbar belts	Sacrolumbar belts	
Bone pins	Dorsolumbar supports	Sacrolumbar supports	
Bone plates	Elastic bandages	Shoulder immobilizers	
Bone screws	Elastic supports	Space shoes	
Bone wax	Exercise devices	Splints	
Braces	Head halters	Traction equipment	
Canes	Hernia belts	Transcutaneous electrical
nerve stimulators (tens units)	
Casts	Iliac belts	Trapezes	
Cast heels	Invalid rings	Trusses	
Cervical braces	Knee immobilizers	Walkers	
Cervical collars	Lumbosacral supports	Wheelchairs	
Cervical pillows	Muscle stimulators	 	
	  f.   	 “Related devices.” Sales or rental of devices which are used exclusively in conjunction with prosthetic, orthotic, or orthopedic devices shall be exempt from tax.  Daw Industries, Inc.	v.	United States, 714 F.2d 1140 (Fed.	Cir. 1983).
	  g.   	 “Medical equipment and supplies.” The scope of the term “medical equipment and supplies” is broader than the terms “prescription drugs” or “medical devices.” While all exempt prescription drugs are medical supplies and all exempt medical devices are medical equipment, not all medical equipment and supplies are exempt medical devices or prescription drugs. The following is a nonexclusive list of items which are medical equipment or supplies, but are not prescription drugs or medical devices exempt from tax under subrules 231.6(1), 231.8(1), and 231.8(2) and rule 701—231.7(423). Sales of the following items are generally taxable.

Adhesive bandages	Contact lens solution	Hot water bottles	
Aneurysm clips	Convoluted pads	Ice bags	
Arterial bloodsets	Corrective pessaries	Ident-a-bands	
Aspirators	Cotton balls	Incontinent garments	
Athletic supporters	Diagnostic kits	Incubators	
Atomizers	Dialysis chairs	Infrared lamps	
Autolit	Dialysis supplies	Inhalators	
Back cushions	Dietetic scales	Iron lungs	
Bathing aids	Disposable diapers	Irrigation apparatus	
Bathing caps	Disposable gloves	IV connectors	
Bedpans	Disposable underpads	Laminar flow equipment	
Bedside rails	Donor chairs	Latex gloves	
Bedside tables	Dressings	Leukopheresis pumps	
Bedside trays	Dry aid kits for ears	Lymphedema pumps	
Bedwetting prevention devices	EKG paper	Manometer trays	
Belt vibrators	Ear molds	Massagers	
Blood cell washing equipment	Electrodes (other than tens units)	Maternity belts	
Blood pack holders	Emesis basins	Medigrade tubing	
Blood pack trays	Enema units	Modulung oxygenators	
Blood pack units	First-aid kits	Moist heat pads	
Blood pressure meters	Foam slant pillows	Myringotomy tubes	
Blood processing supplies	Gauze bandages	Nebulizers (hypodermic)	
Blood tubing	Gauze packings	Overbed tables	
Blood warmers	Gavage containers	Page turning devices	
Breast pumps	Geriatric chairs	Pap smear kits	
Breathing machines	Grooming aids	Paraffin baths	
Cardiac electrodes	Hand sealers	Physicians’ instruments	
Cardiopulmonary equipment	Hearing aid carriers	Pigskin	
Chair lifts	Hearing aid repair kits	Plasma extractors	
Clamps	Heart stimulators	Plasma pheresis units	
Clip-on ashtrays	Heat lamps	Plastic heat sealers	
Commode chairs	Heat pads	Prescribed device repair kits
and batteries	
Connectors	Hemolators	Respirators	
Contact lens cases	Hospital beds	Resuscitators	
Sauna baths	Steri-peel	Transfer boards	
Security pouches	Stools	Tube sealers	
Servipak dialysis supplies	Suction equipment	Underpads	
Shelf trays	Sunlamps	Urinals	
Shower chairs	Surgical bandages	Vacutainers	
Side rails	Surgical equipment	Vacuum units	
Sitz bath kit	Suspensories	Vaporizers	
Specimen containers	Sutures	Vibrators	
Sponges (surgical)	Thermometers	Whirlpools	
Stairway elevators	Toilet aids	X-ray film	
Staples	Tourniquets	 	
	 231.8(4) Power devices. Sales or rental of power devices especially designed to operate prosthetic, orthotic or orthopedic devices shall be exempt from tax. This exemption does not include batteries which can be used to operate a number of devices, but batteries designed solely for use in hearing aids are exempt.
This rule is intended to implement 2005 Iowa Code Supplement subsection 423.3(60).