ST 1989-02 - Hearing Aids and Related Devices - Updated ,
November, 2004 Supersedes Information Release Dated November,
1989
Section 5739.02(B)(19) of the Ohio Revised Code states, in
part, that sales tax does not apply to the sale of:
“Sales of prosthetic devices, durable medical equipment for
home use, or mobility enhancing equipment, when made pursuant
to a prescription and when such devices or equipment are for
use by a human being.”
Section 5739.01(JJJ) of the Ohio Revised Code defines
“Prosthetic device”:
“Prosthetic device” means a replacement, corrective, or
supportive device, including repair and replacement parts for
the device, worn on or in the human 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. As used in this division,
“prosthetic device” does not include corrective eyeglasses,
contact lenses, or dental prosthesis.
To be exempt, an item must be worn on or in the body. Hearing
aids including batteries are exempt from Ohio sales tax when
purchased for use by the hearing impaired. Repairs to exempt
hearing aids and related devices are also exempt from the
Ohio sales tax.
However, devices and supplies used to clean and maintain
these items are subject to the Ohio sales tax. Items such as
closed caption decoders, TDD’s and alerting devices are not
exempt from the Ohio sales tax as they are not considered to
be prosthetic devices.
If you have any questions regarding this matter, please
contact one of our Taxpayer Services Centers at
1-888-405-4039, or e-mail us through our website at
tax.ohio.gov.
OHIO RELAY SERVICES FOR THE
HEARING AND SPEECH IMPAIRED
Telephone: 1-800-750-0750