Following a comprehensive review of its current guidance regarding the applicability of the sales tax to various medical items sold to the public, the Department of Taxation and Finance has issued a new policy reclassifying certain items as medical equipment or prosthetic aids that are exempt from sales tax.  Tax Department’s Reclassification of Certain Items and Devices as Medical Equipment or Prosthetic Aids, TSB-M-14(8)S (N.Y.S. Dep’t of Taxation & Fin., May 27, 2014).  Among the newly exempt types of medical equipment or prosthetic aids are bath chairs and seats, prefabricated wheelchair ramps, and power lift chairs.  The new policy applies to sales made or services rendered on or after July 1, 2014. The Department will not refund sales or use tax paid on purchases made prior to that date.