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.

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...