TENS Units and NMES Devices Are Non-Taxable
December 4, 2020
Effective retroactively for dates of services on or after April 1, 2015, in accordance with California Department of Tax and Fee Administration (CDTFA) regulation 1591(b)(5), the following Transcutaneous Nerve Simulators (TENS) and Neuromuscular Electrical Stimulators (NMES) HCPCS codes are non-taxable:
||Transcutaneous electrical nerve stimulation (TENS) device, two-lead, localized stimulation
||Transcutaneous electrical nerve stimulation (TENS) device, four or more leads, for multiple nerve stimulation
||Form-fitting conductive garment for delivery of TENS or NMES (with conductive fibers separated from the patient’s skin by layers of fabric)
||Nonimplanted pelvic floor electrical stimulator, complete system
||Neuromuscular stimulator for scoliosis
||Neuromuscular stimulator, electronic shock unit
||Electronic salivary reflex stimulator (intraoral/noninvasive)
||Functional neuromuscular stimulation, transcutaneous stimulation of sequential muscle groups of ambulation with computer control, used for walking by spinal cord injured, entire system, after completion of training program
||FDA approved nerve stimulator, with replaceable batteries, for treatment of nausea and vomiting
||Electrical stimulation device used for cancer treatment, includes all accessories, any type
||Functional electrical stimulator, transcutaneous stimulation of nerve and/or muscle groups, any type, complete system, not otherwise specified
An Erroneous Payment Correction (EPC) will be processed for affected claims. No action is required on the part of providers.
Updated manual pages reflecting these changes will be released in a future Medi-Cal Update.