Health Monitoring Software Taxable in New York

Monday, May 16th, 2016

 
 
Doctor using a tablet.
Share
Link
New York
Healthcare

The New York Department of Taxation and Finance ("Department") determined that a company's charges to access health monitoring software were taxable. Its sales of blood pressure cuffs and transmitters for glucometers, however, were exempt.

The company charged a monthly fee for access to a software application on a tablet computer. Along with the software, the company sold blood pressure cuffs and transmitters for glucometers. This equipment sent health-related data to the software application.

The Department concluded that the blood pressure cuff and the transmitter for the glucometer were exempt because they were medical equipment used to treat or prevent disease. It determined that the software was taxable because a monthly charge for the right to access software via the web was a taxable sale of prewritten software.

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a16_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.

Colorado Waives Penalties for Notice and Reporting...

Monday, February 19th, 2018 -The Colorado Department of Revenue (DOR) released a publication stating that it has agreed to waive penalties ...

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...

Video Streaming Subscriptions Taxable in Texas

Friday, February 9th, 2018 -The Texas Comptroller of Public Accounts recently ruled that video streaming and add-on services are taxable a...

Moratorium on Medical Devise Excise Tax Extended Two More...

Wednesday, February 7th, 2018 -The United States Congress extended the moratorium on the Medical Device Excise Tax (MDET) for another two yea...