Mobility-Enhancing Equipment - Walk-In Bathtubs
Walk-in bathtubs are "mobility-enhancing equipment" and are exempt from Wisconsin sales and use taxes if they are generally not used by a person who has normal mobility.
The sale and installation of a walk-in bathtub in an individual's home is a real property construction activity and is not subject to Wisconsin sales or use tax. The sale of the walk-in bathtub to the contractor is exempt from Wisconsin sales and use taxes as long as the tub is generally not used by a person who has normal mobility.
Example: Individual A has limited mobility and cannot get into a standard bathtub. Individual A hires Contractor B to provide and install a walk-in bathtub for $7,000. Contractor B purchases the walk-in bathtub from Supplier C for $4,000. The $7,000 charge by Contractor B to Individual A for the sale and installation of the walk-in bathtub is not subject to Wisconsin sales or use tax since this is a real property construction activity. The $4,000 charge from Supplier C to the contractor is not subject to Wisconsin sales or use tax since the walk-in tub is mobility-enhancing equipment. (Note: If in this example the walk-in bathtub was generally used by a person who has normal mobility, the purchase of the walk-in bathtub by the contractor would be subject to Wisconsin sales or use tax.)
Last updated February 21, 2012