Wheelchairs ain't cheap, neither are most other necessary durable medical goods covered under this crap.
Just as an example: A basic level, below-knee, leg prosthetic can start at a minimum (for building, fitting, and accessories) of around $8000 and up. My last one was nearly $15.000. Some above the knee computerized legs, which allow greater mobility and ease of use, can hit $60,000 easily.
Taxing anyone, especially our nations wounded heroes, on an item that allows basic daily functioning and/or adds basic improvements to quality of life, is unconscionable.