New York Adds to List of Exempt Medical Equipment and Prosthetic Aids

Thursday, May 29th, 2014

A bathtub with safety grab bars.
New York

The New York Department of Taxation and Finance ("Department") recently released a memo stating that it will classify certain items as exempt medical equipment or prosthetic aids. This classification will take effect July 1, 2014.

New York exempts sales of medical equipment and supplies. This exemption applies to sales of devices intended for use in the cure, mitigation, treatment, or prevention of illness or disease. It also applies to items used to correct or alleviate physical incapacity in humans. It does not apply to sales where the purchaser will use the item to provide medical services in exchange for compensation. Sales to hospitals, physicians, and ambulance companies are therefore not exempt. Starting July 1, 2014, the Department will classify the following items as exempt medical equipment and supplies: bath chairs and grab seats; bath safety grab bars, handles, and rails; over-bed tables; prefabricated wheelchair ramps; and wheelchair trays.

New York also exempts sales of qualifying prosthetic aids. Prosthetic aids are items primarily and customarily used to replace a missing body part or to replace the function of a permanently inoperative or malfunctioning body part. Starting July 1, 2014, the Department will classify power lift chairs as prosthetic aids.

These classifications apply only to sales made after July 1, 2014. Refunds are not available for sales or use taxes paid on purchases before that date.

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.

Vehicles Used to Transport Materials between Facilities...

Wednesday, August 15th, 2018 -The Arkansas Department of Finance and Administration recently ruled that a vehicle used to transport in-proce...

Economic Nexus in Washington

Monday, August 13th, 2018 -Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sale...

Economic Nexus in Michigan

Thursday, August 9th, 2018 -Effective October 1, 2018, certain out-of-state sellers will be required to collect and pay Michigan sales or ...

Georgia Suspends Tax on Jet Fuel

Wednesday, August 8th, 2018 -Effective August 1, 2018, Georgia no longer collects state level sales and use tax on jet fuel. Georgia tax...

Employment Services Contracts for Permanent Employees Not...

Monday, August 6th, 2018 -The Ohio Board of Tax Appeals recently addressed whether contracts entered into by an employment services agen...

Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018 -The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, an...