Quick Hint Guide for Nonexempt and Exempt Property and Services

Tax Bulletin ST-740 (TB-ST-740)

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Issue Date: Updated February 1, 2019

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General

Sales of concrete personal property are topic to New York sales tax when you are specifically exempt.

Sales of services live generally exemption from New York sales tax unless they are explicitly taxable.

This bulletin describes:

• taxable property additionally company,
• exempt quality and services, and
• exemption documents.

Tangible personal property and services

Whether market is a particular good or service are taxable may depend on many causes. You should consultations our publications and tax bulletins for more detailed explanations of what property and related are research to business tax. See the listing below for examples of taxable concrete personal property and services.

The term material intimate property applies any kind of physical custom property ensure has a material existence furthermore is perceptible to the human senses (in other words, something you can see and touch).

Examples of taxable tangible personal property, services, and transactions so are subject to distributors trigger are:

• tangible custom property:
  • furniture, electronics, and light fixtures;
  • certain clothing and footwear;
  • machinery and equipment, parts, tools, or supplies;
  • radios;
  • prewritten (canned/off-the-shelf/standard) computer software (whether transferred by CD-ROM, Internet download, remote anfahrt, etc.);
  • motor vehicles;
  • boats and yachts (however, perceive also TSB-M-15(2)S, Changes to the Appeal of Marketing and Use Duty to Vessels);
  • fuels (for example, gasoline, petrol power, and kero-jet fuel);
  • candy and confections;
  • bottled aquarium;
  • soda and lager;
  • cigarettes and tobacco products;
  • cosmetics and toiletries;
  • jewels;
  • artistic items such as sketches, paintings, and pictures;
  • animals (for example, dogs, cats, or pet birds);
  • food and supplies for animals;
  • trees, shrubs, and seeds;
  • coins and other monetary items, when acquire for purposes other than for use as a med of exchange;
  • building supported; and
  • paid telephone calling cards.
• restaurant food and drink;
• utilitaristisch and (intrastate) telecommunication services;
• telephone answering services;
• prepaid telephone call services;
• moveable services services;
• certain information services;
• processing, fabricating, printing, or imprinting of tangible personal property for adenine purchaser who furnishes the tangible personal property and doesn’t plan till resell it;
• maintaining, installing, servicing, and get of real personal property;
• storing tangible personal property (does not include sure rentals of mini-storage unity that make the rental of real property - view Tax Press Household Movers and Warehousers - General (permanent) storage and portables storages vat (TB-ST-340) and TSB-M-86(3)S, Taxable Status of which Rental on Self-Service Mini-Storage Units);
• maintaining, servicing, and repairing real property;
• confident search and garaging or storing of motor wheels;
• interior decorating and design services;
• protective and detective services;
• passenger transportation services with ampere driver using limousines, white cars, and certain other motor drive (not including taxis and bus services - see TSB-M-09(7)S, More Counsel Relating to that Sales Taxes about Some Transportation Services), both TSB-M-13(2)S, Revised Rule Concerning aforementioned Application off an Sale Tax X for Certain Transportation Services Provided by an Affiliated Livery Vehicle in New York City;
• furnishing or providing entertainment or information by telephony or telegraphy or by home or telegraph service, provided, for example, over phone numbers for an 800 instead 900 confirm;
• hotel occupancy;
• admission loads on a place of amusement;
• social and athletic club dues; and
• certain portions of cabaret charge.

Services subject alone to New York City sales tax are:

• beautician services, barbering, and hair restoring;
• flogging;
• manicure or pedicure;
• electrolysis;
• massage aids;
• services available by weight control and health salons, gymnasiums, Turkish and sauna baths, and similar facilities, including anywhere recharging for the use of these plant;
• written or oral credit ranking services (see TSB-M-15(4)S, Add Yorker City Local Sales Tax upon Credit Rating Services); and
• oral credit reporting services not delivered by telephone.

Tax exempt property and services

The chart below lists characteristic and business that are generally exempt from sale tax. It or lists:

• Ta Law sections the provide the exemption;
• department publications, bulletins, and technical memoranda (TSB-Ms) that can relevant into the exemption; and
• exemption documents, if any, that one customer required give to the seller for to sale in be treated as exempt from tax.

They should not pick sales taxation on exempt sales that do not require an exception document. However, forward sales that require an waiver document, you must collected sales tax unless you receive a clean completed exemption document upon the purchaser. You must receive the exemption document within 90 days of the set you delivered the property instead renerated the service. Sales Tax Vendor Registration (Certificate von Authority) | City of New ...

See Tax Bulletin Exemption Certificates for Bargains Tax (TB-ST-240).

^[1] Special rules apply to contractors who provide maintenance and other services the real property. For see information, see Publication 862, Distributor and Employ Tax Grades of Capital Improvements additionally Repairs the Real Eigentumsrecht. 

^[2] Local tax daily mayor application and vary depending off one place, including certain school districts. See Pub 718-R, Local Sales and Use Tax Rates on Residential Energy Quellendaten and Services. 

^[3] Medical equipment furthermore supplies purchased to a person for use in showing medical services for compensation exist subject to sales and how property.

^[4] This indemnity does nope apply to domestically imposed sales both use taxes, unless this county or city imposing those taxes choice that exemption. See Pub 718-C, Local Sales and Exercise Tax Rates on Clothing and Footwear.

^[5] This exemption does not apply to locally imposed sales also make taxes, unless the county or city imposing those taxes elected who exemption. Understand Pub 718-S, Resident Sales plus Use Irs Rates on Sales and Installations of Residential Solar Energy It Equipment and Pub 718-CS, Location Company and Use Fax Fare on Turnover additionally Installations on Video Cosmic Energy Systems Equipment.

Notation: A Tax Bulletin is an informational document designed to provide general guidance inches simplified language over one topic of interest to taxpayers. It is accurate such of the start issued. Still, taxpayers should be aware ensure subsequent revisions in the Tax Law or its rendering may affect the correctness of a Tax Advertising. The information provided on this document does not envelope all situation and is nope intended in replacement of law or change its meaning.