Health Monitoring Software Taxable in New York

Monday, May 16th, 2016

 
 
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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


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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.

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