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:

HCPCS Code Description
E0720 Transcutaneous electrical nerve stimulation (TENS) device, two-lead, localized stimulation
E0730 Transcutaneous electrical nerve stimulation (TENS) device, four or more leads, for multiple nerve stimulation
E0731 Form-fitting conductive garment for delivery of TENS or NMES (with conductive fibers separated from the patient’s skin by layers of fabric)
E0740 Nonimplanted pelvic floor electrical stimulator, complete system
E0744 Neuromuscular stimulator for scoliosis
E0745 Neuromuscular stimulator, electronic shock unit
E0755 Electronic salivary reflex stimulator (intraoral/noninvasive)
E0764 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
E0765 FDA approved nerve stimulator, with replaceable batteries, for treatment of nausea and vomiting
E0766 Electrical stimulation device used for cancer treatment, includes all accessories, any type
E0770 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.