This post has been adopted from a Minnesota Department of Revenue Fact Sheet.

This fact sheet describes the definition of prosthetic devices and provides a summary of how Minnesota sales and use tax applies to these items. For information on how sales and use tax applies to drugs and other health care products refer to the fact sheets listed below:

  • Drugs, Sales Tax Fact Sheet 117A
  • Durable Medical Equipment, Sales Tax Fact Sheet 117B
  • Mobility Enhancing Equipment, Sales Tax Fact Sheet 117C
  • Health Product Exemptions, Sales Tax Fact Sheet 117E
  • Grooming and Hygiene Products, Sales Tax Fact Sheet 117F

Prosthetic Devices

Prosthetic devices are exempt from sales tax. An item qualifies as a prosthetic device if it meets one of the three criteria listed in the definition below.

“Prosthetic device” means a replacement, corrective, or supportive device, including repair and replacement parts, worn on or in the body to:

  • artificially replace a missing portion of the body;
  • prevent or correct physical deformity or malfunction;or
  • support a weak or deformed portion of the body.

Repair and replacement parts. Repair and replacement parts for prosthetic devices are also exempt. Beginning July 1, 2013, disposable or single patient use items used in conjunction with prosthetic devices are exempt. Prior to July 1, 2013, these items were taxable.

Corrective Eyewear

Prescription corrective eyeglasses and contact lenses are also exempt. Repair and replacement parts for prescription corrective eyeglasses, such as bows, screws or nose pads, are also exempt. “Prescription” means a direction in the form of an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed health care professional.

Non-prescription reading glasses, sunglasses, and magnifying glasses remain taxable.

Examples of items exempt as prosthetic devices:

  • abdominal belts and supports
  • access ports (Port-a-cath)
  • ace bandages
  • anti-embolism stockings
  • arch supports
  • arm slings
  • arterial prostheses (artificial arteries implanted into humans)
  • artificial body parts (eyes, heart valves, limbs, etc.)
  • body implants (bone, hip, knee, ocular, etc.)
  • bone cement and wax
  • bone pins, plates, nails, screws, etc.
  • braces
  • breast implants
  • Breathe Right strips
  • casts, foam padding inside, any part of cast
  • burn garments
  • catheters (PICC line, Hickman, and Broviac)
  • cervical collars
  • cochlear implant devices
  • collagen implants
  • colostomy devices
  • compression sleeves and stockings
  • contact lenses (prescription)
  • dentures
  • drainage catheters, drains, shunts
  • elastic bandages and supports (wrist, ankle, knee, etc.)
  • eye glasses (prescription)
  • gastric bands and intragastric balloons
  • grafts (Vascular, Dacron)
  • head halters
  • hearing aids and batteries
  • heel protectors
  • insulin pumps
  • knee immobilizers
  • mastectomy surgical bras
  • maxillofacial devices
  • orthopedic shoes
  • ostomy adhesives, barriers, catheters, leg bags and straps, drain bags and pouches, drain valves and tubes, stoma caps, tubing, hernia
  • pacemakers
  • penile pumps and implants
  • pressure garments (edema gloves and mast pants)
  • Salem sump (used to fill or empty stomach)
  • Seraphim (barrier to separate tissue in the body)
  • shoe lifts and inserts
  • slings
  • sphincters
  • splints, air or other
  • staples, and sutures
  • stents
  • stump shrinkers
  • suspensories
  • synthetic skin implants
  • tissue expander (stimulates skin growth)
  • trachea tubes
  • tracheostomy speaking valves
  • traction devices (cervical, pelvic)
  • trusses
  • vena cava filters

Prosthetic devices or durable medical equipment

Certain items may be either prosthetic devices or durable medical equipment. To be exempt as a prosthetic device the item 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.

Items that are attached to the body, but are either stationary or placed on a pole, cart or other device that makes them portable are durable medical equipment. Durable medical equipment is taxable unless it is sold for home use, or beginning July 1, 2013, it is paid for or reimbursed by Medicare and Medicaid. Refer to Fact Sheet 117B, Durable Medical Equipment, for more information.

The following items are exempt 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)

Assistive technologies for the blind or visually impaired and deaf or hearing impaired.

Braille and voice equipment, video magnifiers, listening devices, amplified phones, scanning equipment, related software and similar equipment are taxable. They do not qualify as a prosthetic device or durable medical equipment. While they are useful in providing comfort and convenience to the hearing impaired or blind and visually impaired, they are not used for the diagnosis, treatment, or cure of disease.

Brand names are shown for illustration purposes only and do not imply sole representation in any category.

Click here for more Minnesota Sales Tax Guides.


  • M. S. 297A.67, Subd. 7, Drugs; Medical Devices
  • Be sure to see these fact sheets:
  • Drugs, #117A
  • Durable Medical Equipment, #117B
  • Mobility Enhancing Equipment, #117C
  • Health Product Exemptions, #117E
  • Grooming and Hygiene Products, #117F
  • Health Care Facilities, #172
  • Other fact sheets you may need:
  • Sales to Government, #142
  • Use Tax for Businesses, #146
  • Local Sales and Use Taxes, #164