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

Thursday, May 29th, 2014

 
 
A bathtub with safety grab bars.
Share
Link
New York
General

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.

http://www.tax.ny.gov/pdf/memos/sales/m14_8s.pdf


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 www.ttrus.com or call 866.578.8193.

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...