Information Release

This archived Information Release has been superseded by a later release. It is archived here for historical/reference purposes ONLY. For the most current Information Releases, please refer to the main "Information Releases - Current Releases" index.

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

Telephone: 1-800-750-0750