New York Prosthetic Exemption Does Not Apply to Blood Filters

Wednesday, November 8th, 2017

Close-up of New York State Capitol.
New York

The New York Department of Taxation and Finance recently ruled that a blood filter did not qualify as an exempt prosthetic device.

The filter prevents debris from entering the blood stream during heart valve replacement procedures. It is implanted at the beginning of a procedure and removed at the end.

New York's prosthetic device exemption applies to devices, including component parts, that replace a missing or malfunctioning body part. The ruling determined that a temporary use blood filter does not replace a missing or malfunctioning body part, and it is not part of a replacement heart valve. As a result, the filter was not an exempt prosthetic. York Prosthetic Exemption Does Not Apply to Blood Filters

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...