Note: Please See TSB-M-16(6)S, Sales And Use Tax Exemption .

Note: Please see TSB-M-16(6)S, Sales and Use Tax Exemptionfor Feminine Hygiene Products, for information on recentlyenacted legislation that provides an exemption from sales anduse tax for feminine hygiene products.Publication 822 begins on page 2 below.

Publication 822Taxable Status of MedicalEquipment and Supplies,Prosthetic Devices, andRelated ItemsPub 822 (6/01)

Note: A Publication is an informational document that addresses a particular topic of interest totaxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunaldecisions, or changes in department policies could affect the validity of the information contained in apublication. Publications are updated regularly and are accurate on the date issued. The informationprovided in this document does not cover every situation and is not intended to replace the law orchange its meaning.

Publication 822 (6/01)Medical equipment andsuppliesSales of medical equipment, component parts, and medicalsupplies are exempt from New York State and local sales anduse taxes unless sold for use in providing medical or similarservices for compensation. Therefore, sales to physicians,dentists, hospitals,clinical laboratories, ambulancecompanies, and so forth are subject to tax. To qualify forexemption, medical equipment must be primarily andcustomarily used for medical purposes and must not begenerally useful in the absence of illness, injury, or physicalincapacity.Prosthetic devicesProsthetic aids, hearing aids, eyeglasses, and artificial devices,and their component parts, are also exempt from tax. Toqualify for exemption, prosthetic devices must be primarilyand customarily used to completely or partially replace amissing body part or the function of a permanentlyinoperative or malfunctioning body part and must not begenerally useful in the absence of illness, injury, or physicalincapacity. These items do not need to be designed for theuse of a particular individual to be exempt from tax.Component partsA component part for exempt medical equipment or anexempt prosthetic device is also exempt from sales tax. If thecomponent part is clearly identified by the manufacturer as apart for such equipment or device, the part may be purchasedexempt from tax. If the component part is not clearlyidentified by the manufacturer as a part for such equipment ordevice, the purchaser must pay sales tax at the time ofpurchase and file a claim for refund by filing Form AU-11,Application for Credit or Refund of State and Local Sales orUse Tax.ServicesThe services of installing, maintaining, servicing, andrepairing exempt medical equipment and exempt prostheticdevices, including their component parts, are also exemptfrom tax.Exempt organizationsSales of medical equipment, including their component partsand related services, and sales of medical supplies to hospitalsand other organizations that have received certifications ofexemption from the Department of Taxation and Financeunder section 1116 of the Tax Law may be made without tax,provided the purchaser issues a properly completed FormST-119.1, Exempt Organization Certification, to the vendor.This form is not required in order to make sales of prostheticdevices, component parts, and related services withoutpayment of tax.-3-

Publication 822 (6/01)Guide, hearing, andservice dogsGuide, hearing, and service dogs, including items and servicesthat are necessary for their acquisition, sustenance, ormaintenance, are exempt from sales and use taxes. SeeTSB-M-95(10)S, Guide, Hearing and Service Dogs.ExamplesThe lists of examples on the following pages have beencompiled to help with the general identification of taxable andexempt items. However, these items are merely examples. Itis ultimately the purposes for which the items are used thatdetermine their taxable status, provided the items are notgenerally useful in the absence of illness, injury, or physicalincapacity. Consequently, many of the items that are includedin the first listing as examples of medical equipment andsupplies (e.g., leg braces, ostomy pouches and tubes) may alsobe exempt from tax as prosthetic devices. Prosthetic devicesare exempt from tax even when purchased by personsperforming medical or similar services for compensation, ifthe items are used to completely or partially replace missingbody parts or the functions of permanently inoperative ormalfunctioning body parts, such as in the treatment ofindividuals with permanent (rather than temporary) illnesses,injuries, or physical incapacities.The items listed areexamples. It is ultimatelythe purpose for which anitem is used thatdetermines its taxablestatus.Sales tax must be paid by persons performing medical orsimilar services for compensation on purchases of items oftangible personal property that may be used as both medicalequipment (or supplies) and prosthetic devices. Claims forrefunds of these taxes may be filed, using Form AU-11,provided it can be established that the items qualify asprosthetic devices.Endnotes have been included on page 6 of this publication.-4-

Publication 822 (6/01)Medical equipment and supplies - Updated July 1, 2014. See TSB-M-14(8)S(Exempt unless purchased by paid providers of medical services)Adhesive bandages,surgical tapeAspiratorsBandages (cotton, porous,etc.)1Bathtub chairs and seatsBathtub safety grab bars,1handles, and rails1Bed boards, railsBedpansBench, bathtub transferBlood pressure gaugesBlood testing stripsBraces, ankleBraces, armBraces, elbowBraces, kneeBraces, legBraces, spinalBreast pumpsBreathing tubesBunion pads, reducersCallous pads1CanesCast covers, bootsCatheters, temporaryCervical collarsColles splintsColon tubesColostomy bags, sets,suppliesCommodes (portable toilets)CondomsContraceptive applicatorsCorn padsCorn removal razorCotton, absorbent sterileCotton, sterile ballsCotton, sterile swabsCrutch tips, padsCrutchesCushions, invalidDiaphragms, contraceptiveDrainage sets, body,bedsideElastic bandagesEye droppersEye pads (non-cosmetic)First aid kitsFirst aid products1Foot boardsForearm crutchesFracture bed pansGauze, surgical, sterileHeating padsHernia belts, supports andtrussesHospital bedsHot water bottlesHypodermic needles,syringesIPPB machinesIUDsIce bags, medicalIleostomy bags, sets,suppliesIncontinence linersIncontinence pads2Incontinence pantsInhalersInsulin travel kitsLymphedema sleevesMastectomy sleevesMedical oxygen regulatorsNasal aspiratorsNasal breathing stripsNebulizersOrthodontic devices (i.e.,TMJ splints, positioners,retainers, etc.)Ostomy pouches, tubes,supplies1Overbed tablesOxygen inhalers, tentsOxygen therapy regulatorsPessariesPregnancy test kits1Raised toilet seatsRectal tubesRespiratorsResuscitatorsRib beltsRings, invalid3Roll-about chairsSinus masksSlings, armSlings, kneeSlings, pelvicSplintsSplints, fingerSponges, surgicalSpray-on bandagesStethoscopes2Stockings, surgicalSwabs, butterfly, sterileSyringes, ear andhypodermicTape, surgicalThermometersThroat and spine bagsTonsillectomy bagsTourniquetsTraction supports anddevicesUrinals, medicalUrinary drainage setsUrine drainage tubesUrine testing stripsUrostomy bags, sets,suppliesVaccination shieldsVaporizersWalkersWheelchairs and cushionsWheelchair ramps(prefabricated)Wheelchair traysWound cleansersWound dressings, sterileProsthetic devices - Updated July 1, 2014. See TSB-M-14(8)S(Exempt to all purchasers)Arch supportsArtificial limbsArtificial organsArtificial teethAutomobile controls (forpersons with disabilities)Bathtub liftsBraille typewriters4Brassieres, surgicalBreast forms, mastectomyCardiac pacemakersCatheters, permanentCeiling liftsClosed-captioned TVprogram receiversContact lenses, correctiveCrowns (permanentlyattached by a dentist)Dental space maintainersElevators (for use by aperson with a disability ina residence)Eyeglasses, prescriptionFiller pads, mastectomyGarments with built-in breast4forms (postmastectomy)5Hair prosthesisHearing aid batteries(manufacturer designated)Hemodialysis equipmentHydraulic patient liftsHydraulic wheelchair liftsHearing aidsMagnifiers for personshaving low visionOptical tactile convertersOrthopedic implantsOtology implantsPacemaker, cardiacParts, special lettering,special attachments toappliances for use bypersons with disabilities-5-Patient liftsPower lift seats and chairsSound amplification devicesfor hearing impairedpersonsStairway elevators and lifts(for use by a person with adisability in a residence)Surgical implantsTelephone and otherequipment for use byhearing impaired personsto aid in telephonecommunication

Publication 822 (6/01)Taxable to all - Updated July 1, 2014. See TSB-M-14(8)SAir conditionersAir purifiers and cleanersAthletic supportsBasinsBed bathsBlackhead removersBracelets, medical I.D.Braille games and books(except for the portion ofthe price attributable tofeatures used by a personwith a disability)Cast cuttersCotton, absorbent, unsterileCotton, unsterile ballsCotton, unsterile swabsDeodorant powders orspraysDehumidifiersDental flossDenture liners, cushionsDouchesEar plugs, stopplesEmesis basinsExercise equipmentFansFeminine hygiene syringesFoot bathsFunnelsGlass drinking tubesHeatersHumidifiersMassage devicesMattress coversMedical chartsMedical diariesNon-contraceptive vaginalcreams, foams, ointments,and jelliesNose clipsNose shieldsNursers, baby bottlesNursing padsOrthopedic mattressesPads for eyeglassesParallel barsPlaster bandages or splintsPlastic or rubber sheetsPoison recordsPosture shortsPosture support chairsPrep brushes, surgicalPumice1Rubber or latex glovesSanitary napkins or pads,tampons, and similarproductsSkin removersStrawsSunglasses, non-prescriptionSun lamp gogglesSun lampsTongue blades, depressorsTweezersUltra-violet lampsVeterinary equipment,instruments and suppliesVibratorsWhirlpool baths, pumps,concentrateTo be exempt, these items must be purchased and used for a medical reason.These items are exempt from state and local sales and use taxes as medical equipment unless they are purchasedby a person for use in providing medical or similar services for compensation. However, when these items arepurchased for such use, they are exempt from the state’s (4%) sales and use taxes as articles of clothing orfootwear. This exemption, however, does not apply to all locally imposed sales and use taxes. See Publication718-C, Sales and Use Tax Rates on Clothing and Footwear.3To be exempt, roll-about chairs must be comparable to wheelchairs and have wheels that are at least five inches indiameter.4These articles of clothing and footwear are exempt from all state and local sales and use taxes as prostheticdevices.5Since a hair prosthesis may be used for cosmetic purposes that do not relate to medical problems, sales tax mustbe paid when it is purchased. If the prosthesis is used as a result of a medical problem, an application for a refund ofthe tax paid may be made using Form AU-11, Application for Credit or Refund of Sales or Use Tax. This form mustbe accompanied by a statement from the attending physician describing the specific medical problem that resultedin the need for a prosthesis.2-6-

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