Are wheelchair lifts, stairway lifts, pool lifts, and disability-operated power door openers exempt from New York sales tax as artificial devices, and is their installation taxable?

Plain-English summary

A business (Access Lifts) whose sole trade is selling and installing accessibility equipment — power door openers, pool lifts, stairway lifts, and vertical and inclined wheelchair lifts — asked whether buying and installing these devices for use by people with disabilities in homes and commercial buildings is subject to sales and use tax.

New York exempts "prosthetic aids ... and artificial devices and component parts thereof purchased to correct or alleviate physical incapacity in human beings" (Tax Law § 1115(a)(4); regulation 20 NYCRR § 528.5). The Department held that the pool lifts, stairway lifts, vertical and inclined wheelchair lifts, and power door openers operated by specialty "sip or puff" controls are exempt artificial devices, because they are designed to be operated only by people with disabilities (e.g., wheelchair lifts are key-locked to authorized users; the door openers' manual mode means a non-disabled person doesn't need the powered opener). The exemption applies whether or not the device is bought for use in providing paid medical or similar services.

Two important limits:

• Ordinary-control door openers are NOT exempt. A power door opener operated by something other than the specialty disability controls (e.g., an ordinary push button) does not qualify.
• Installation and repair are also exempt. Even though installing these lifts may be a capital improvement under § 1101(b)(9), § 528.5 makes the receipts from installing, maintaining, servicing, and repairing exempt artificial devices (including replacement parts) not subject to tax.

To buy the devices tax-free from manufacturers, the petitioner must give a completed Form ST-121 Exempt Use Certificate — and to use that certificate it must be registered as a New York sales tax vendor.

What this means for you

Accessibility-equipment sellers and installers

Equipment that exists to overcome a disability — wheelchair lifts, stairway lifts, pool lifts, and disability-operated door controls — generally rides the § 1115(a)(4) artificial-device exemption. You can buy it exempt from your manufacturer with a Form ST-121 (once registered as a vendor), and you don't charge your customer tax on either the device or its installation and repair.

Watch the "operated only by the disabled" line

The exemption tracks whether the item is meaningfully limited to disability use. The Department drew a sharp line on power door openers: exempt when driven by specialty sip/puff controls, but not exempt when driven by ordinary controls a non-disabled person would use. When a product has both exempt and general-use configurations, only the disability-specific version qualifies.

Contractors: installation is exempt even if it's a capital improvement

Normally installation of tangible personal property is taxable unless it's a capital improvement. Here the analysis is simpler: § 528.5 exempts the installation, maintenance, service, and repair of exempt artificial devices outright — so you don't need to litigate the capital-improvement question to reach a no-tax result on the labor.

Common questions

Q: Are wheelchair lifts and stairway lifts exempt from New York sales tax?
A: Yes. The Department held pool lifts, stairway lifts, and vertical and inclined wheelchair lifts are artificial devices that correct or alleviate physical incapacity, so they're exempt under Tax Law § 1115(a)(4).

Q: Are power door openers exempt?
A: Only when operated by specialty "sip or puff" disability controls. Power door openers operated by ordinary controls (like a standard push button) are not exempt.

Q: Is the installation taxable?
A: No. Under 20 NYCRR § 528.5, the receipts from installing, maintaining, servicing, and repairing exempt artificial devices — including replacement parts — are not subject to tax, even though the installation may otherwise be a capital improvement.

Q: Does it matter if the device is used in a paid medical or therapy service?
A: No. The Department said the exemption applies whether or not the artificial device is purchased for use in performing medical or similar services for compensation.

Q: How does the seller buy the devices tax-free?
A: By giving the manufacturer a properly completed Form ST-121 Exempt Use Certificate. To use that certificate, the seller must be registered as a New York State sales tax vendor.

Q: Can another business rely on this opinion?
A: No. An advisory opinion binds the Department only as to the petitioner and the facts described; another taxpayer with different facts cannot rely on it.

Citations and references

Statutes and authorities:

• Tax Law § 1115(a)(4) (exemption for prosthetic aids, hearing aids, eyeglasses, and artificial devices purchased to correct or alleviate physical incapacity)
• 20 NYCRR § 528.5 (prosthetic aids; qualifications, replacement parts, and exemption for installing/servicing/repairing)
• Tax Law § 1101(b)(9) (definition of capital improvement)
• Tax Law § 1105(c)(3) (tax on installing/servicing tangible personal property, from which exempt artificial-device service is excepted)
• Form ST-121 (Exempt Use Certificate)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1993.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a93_3s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-93 (3)S
Sales Tax
January 4, 1993

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S920908C

On September 8, 1992, a Petition for Advisory Opinion was received from Michael K. Leary,
D/B/A Access Lifts, 39 Shale Dr., Rochester, New York 14615.
The issue raised by Petitioner, Michael K. Leary, D/B/A Access Lifts, is whether purchases
or installations of power door openers, pool lifts, stairway lifts, vertical wheelchair lifts and incline
wheelchair lifts for use by handicapped individuals in residences and commercial buildings are
subject to sales and use taxes.
Petitioner's sole business is the sale and installation of power door openers, pool lifts,
stairway lifts, vertical wheelchair lifts and incline wheelchair lifts for use by the handicapped in
residential and commercial buildings.
The power access automatic door opener is an electro-mechanical, self-contained, jamb
mounted unit. The operator arm is not attached to the door, so that the door may be used in a manual
mode by persons who are not handicapped. Also, no modifications are required to be made to the
door or jambs during installation, and it just plugs into a regular ll5vac wall outlet.
The power access door is activated by an electric signal from an array of controls developed
to meet various special needs. The access devices to choose from are push button or plate wall
styles, wireless coded radio-controlled switches or specialty sip or puff controls.
The-pool lift device is designed for people who have difficulty getting in and out of
swimming pools and for people in need of water therapy. The pool lift is normally installed at the
shallow end of the pool, but can be placed wherever desired for optimal deck accessibility.
The pool lift is suitable for both above ground and in-ground pools. There is no under-water
installation. Also, the pool, lift does not operate on electricity. The pool lift is water-powered.
Water pressure from an ordinary garden hose provides the lifting power.
The stairway lifts have been specially deigned for people who need assistance in navigating
stairs, particularly wheelchair users. The stairway lift installs in a few hours and will not harm the
walls. The cable driven unit moves quietly and comfortably from one floor to the next. The seat
swivels at the top for easy mounting and dismounting. The stairway lift include a seat belt, single
arm, unit control switch and standard 110 volt plug in cord.
Vertical wheelchair lifts can be easily and economically incorporated in a variety of ways to
overcome architectural barriers that face wheelchair users. Available in seven different lifting heights
ranging from 42 inches to 12 feet, the wheelchair lift is ideal for residential and commercial

-2­
TSB-A-93 (3)S
Sales Tax
January 4, 1993
applications. A constant pressure weatherproof switch in mounted in the unit within easy reach of
the passenger and can be activated with the hand, wrist, or any part of the arm. The switch is key
operated to insure use by authorized people only.
The inclined wheelchair lift can be installed in residential and public buildings such as
homes, schools, churches, hospital, etc. The lift is designed in a manner that the wheelchair platform
folds leaving the stairway virtually unobstructed when not in use.
Section 1115(a) of the Tax Law provides, in part, as follows:
Sec. 1115. Exemptions from sales and us taxes.-- (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:
*

*

*

(4) Prosthetic aids, hearing aids, eyeglasses and artificial devices and
component parts thereof purchased to correct or alleviate physical incapacity in
human beings. (emphasis added)
Section 528.5 of the Sales and Use Tax Regulations provides, in part, as follows:
Section 528.5. Prosthetic aids.-- (Tax Law Secs. 1115(a)(4), 1115(g)). (a)
Exemption. Prosthetic aids, hearing aids, eyeglasses and artificial devices and
component parts thereof, purchased to correct or alleviate physical incapacity in
human beings are exempt from the tax.
(b) Qualifications. (1) In order to qualify as a prosthetic aid, a hearing aid,
eyeglasses or an artificial device, the property must either completely or partially
replace missing body part or the function of a permanently inoperative or
permanently malfunctioning body part and must be primarily and customarily used
for such purposes and not be generally useful in the absence of illness, injury or
physical incapacity.
*

*

*

Example 7: Items installed on motor vehicles to make them adaptable for use
by handicapped persons are exempt. Such items may include special controls for
paralytics or amputees and automotive lifts designed for the use of handicapped
individuals for entry into motor vehicles.

*

*

*

-3­
TSB-A-93 (3)S
Sales Tax
January 4, 1993
(2) Parts, special attachments, special lettering, etc. that are added to or
attached to tangible personal property, such as appliances. so that a handicapped
person can use them are exempt. If tangible personal property is sold with special
controls, lettering or devices, and the additional charge for the added features is
separately stated on the bill for the tangible personal property, that portion of the
sales receipts attributable to the added features is exempt. In determining whether
the extra amount charged for the special controls, lettering or devices is reasonable,
like items exclusive of the added features should be compared with the same item
with the added features.
*

*

*

(c) Replacement parts. (1) Replacement parts for prosthetic aids, hearing
aids, eyeglasses and artificial devices must be identifiable as such at the time the
retail sale is made. If the replacement parts are not identifiable parts for prosthetic
aids, the purchaser must pay the tax at the time of purchase. The purchaser may apply
to the Sales Tax Bureau for a refund of the tax paid provided he can show that the
replacement parts were used on exempt prosthetic aids.
*
*
*
(d) Servicing and repairing. Receipts from installing, maintaining, servicing
and repairing prosthetic aids, hearing aids, eyeglasses and artificial devices are
exempt from the tax imposed by paragraph (3) of subdivision (c) of section 1105 of
the Tax Law, if the items upon which such services were performed are exempt. If
tangible personal property of the sort described in paragraph (2) of subdivision (b)
of this section is repaired, maintained, or serviced, only that portion of the charge
attributable to the features added for the use of thehandicapped is exempt from the
tax, and only if the charge is separately stated on the service bill. (emphasis added)
Pursuant to Section 1115(a)(4) of the Tax Law and Section 528.5 of the Sales and Use Tax
Regulations the purchases of artificial devices to correct or alleviate physical incapacity in human
beings are exempt from sales tax. The above described power door openers that are operated by
specialty sip or puff controls, pool lifts, stairway lifts, vertical wheelchair lifts and incline wheelchair
lifts constitute artificial devices purchased to correct or alleviate physical incapacity in human beings
since such devices are designed to be operated only by handicapped individuals, i.e., power doors
can be operated manually by persons who are not handicapped, wheelchair lifts can be locked to
insure use by authorized persons, etc.. Accordingly, the receipts from the purchase of such artificial
devices, whether or not such device is purchased for use in performing medical and similar services
for compensation, are not subject to sales tax. Power door openers that are operated by other devices
are not entitled to the exemption.

-4­
TSB-A-93 (3)S
Sales Tax
January 4, 1993
Moreover, while the installation of the power door openers that are operated by specialty sip
or puff controls, pool lifts, stairway lifts, vertical wheelchair lifts and incline wheelchair lifts may
constitute a capital improvement as defined in Section 1101(b)(9) of the Tax Law, pursuant to
Section 528.5 of the Sales and Use Tax Regulations the receipts from installing, maintaining,
servicing and repairing artificial devices, including replacement parts are not subject to sales tax.
In order to document an exemption from sales tax, when Petitioner purchases such devices
from their manufacturers, Petitioner must present the manufacturers with a properly completed
Exempt Use Certificate, Form ST-121.
It is noted that in order to use an Exempt Use Certificate, Form ST-121, Petitioner must be
registered as a vendor for New York State sales tax purposes.

DATED: January 4, 1993

/s/
PAUL B. COBURN
Deputy Director
Taxpayer Services Division

NOTE: The opinions expressed in Advisory Opinions
are limited to the facts set forth therein.