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NYTG06(2)S:Taxability of StrengthTraining Equipment

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Company A sells cardiovascular strengthtraining and other fitness equipment and. accessories. Some of Company As customers furnish a physicians ...

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NYTG06(2)S:Taxability of StrengthTraining Equipment Page 1New York State Department of Taxation and Finance Office of Tax Policy Analysis Technical Services Division NYTG06(2)S Sales Tax November 30 2006 Taxability of StrengthTraining Equipment The issue is whether cardiovascular or strengthtraining equipment prescribed by a physician is medical equipment within the meaning of section 1115(a)(3) of the Tax Law. Company A sells cardiovascular strengthtraining and other fitness equipment and accessories. Some of Company As customers furnish a physicians prescription that states that the customer needs the equipment for medical purposes such as cardiac rehabilitation.Applicable law and regulations Section 1105(a) of the Tax Law imposes a tax on the receipts from every retail sale oftangible personal property except as otherwise provided. Section 1115 of the Tax Law provides in part: (a) Receipts from the following shall be exempt from the tax on retail sales imposed under subdivision (a) of section eleven hundred five and the compensating use tax imposed under section eleven hundred ten: ***3) Drugs and medicines intended for use internally or externally in the curemitigation treatment or prevention of illnesses or diseases in human beings medical equipment (including component parts thereof) and supplies required for such use or to correct or alleviate physical incapacity and products consumed by humans for the preservation of health but not including cosmetics or toilet articles notwithstanding the presence of medicinal ingredients therein or medical equipment (including component parts thereof) and supplies other than such drugs and medicines purchased at retail for use in performing medical and similar services for compensation. Section 528.4 of the Sales and Use Tax Regulations (Regulations) provides in part: (a) Exemption. (1) Drugs and medicines intended for the use internally orexternally in the cure mitiga ...

Source: www.tax.state.ny.us

 

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