SALES & USE TAX EXEMPTIONS    
     
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New York - Sales and Use Tax Exemptions and Exemption Certificates
New York Sales Tax is imposed on retail sales of tangible personal property and a broad range of enumerated services like utility and (intrastate) telecommunication services, telephone answering services, mobile telecommunication services, certain information services, processing, fabricating, printing, or imprinting of tangible personal property for a customer who furnishes the tangible personal property and doesn't plan to resell it; maintaining, installing, servicing, and repairing of tangible personal property or real property; certain parking and garaging or storing of motor vehicles; interior decorating and design services; protective and detective services; hotel occupancy; admission charges to a place of amusement. (N.Y. Tax Laws § 1105)

NEW YORK EXEMPTIONS

Some of the sales tax exemption common to the general public are:

New York Exempt Products: sale of food and beverages, water, drugs and medicines, medical equipment and supplies, prosthetic aids, newspapers and periodical, flags of the United States of America and the State of New York; certain items sold through coin-operated vending machines; coin-operated luggage carts; Used mobile homes; precious metal bullion sold for investment; sales by railroads in reorganization; certain property donated to exempt organizations by the manufacturer of the property.

New York Exempt Services: Laundering, dry cleaning, tailoring, weaving, pressing, shoe repairing, and shoe shining; services rendered by veterinarians; medical emergency alarm call services; certain coin-operated car wash services, internet access service. (N.Y. Tax Laws § 1115)

New York Production Exemptions: Production exemption applies to: (1) purchases of machinery and equipment used directly and predominantly in the production process; (2) Fuel, gas, electricity, refrigeration, and steam, and gas, electric, refrigeration, and steam services used directly and exclusively in the production process; and (3) certain machinery or equipment used by a subcontractor to perform part of a production process. (N.Y. Tax Laws § 1115)

New York Exempt Organizations: New York State, agencies, instrumentalities, public corporations, and political subdivisions thereof; United States of America, agencies and instrumentalities thereof; United Nations or other international organizations; diplomatic missions, diplomatic personnel and foreign government-owned enterprises and agencies; health maintenance organizations; religious, charitable, scientific, testing for public safety, literary or educational organizations, organizations which foster national or international;Posts and organizations consisting of past or present members of the Armed Forces of the United States; certain Indian nations or tribes; rural electric cooperatives. (N.Y. Tax Laws § 1116, Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations)

New York Other Exemptions: Sales of tangible personal property purchased for use or consumption directly and predominantly in research and development in the experimental or laboratory sense; cartons, containers, and other packaging materials used to package tangible personal property for sale if the property is actually transferred by the vendor to the purchaser of the property; commercial vessel primarily engaged in interstate or foreign commerce; commercial fishing vessels used directly and predominantly in the harvesting of fish for sale; machinery and equipment used directly and predominantly in the control, prevention, or abatement of pollution or contaminants from manufacturing or industrial facilities; tangible personal property sold to contractors for use in erecting and repairing structures of tax exempt organizations. (N.Y. Tax Laws § 1115)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

NEW YORK EXEMPTION CERTIFICATES: All receipts from the sale of tangible personal property or from the sale of certain enumerated services, all rents for occupancy and all amusement charges are presumed subject to tax until the contrary is established. The seller is not required to collect sales tax from a purchaser who furnishes the seller with a properly-completed exemption certificate within 90 days of the delivery of property or rendition of a service. (N.Y. Tax Laws § 1132)

New York Government Entities: The United States government; an agency or political subdivision of the United States government or New York State; or a NewYork State agency,authority, or political subdivision do not require an exemption certificate. To claim exemption from sales tax, a U.S governmental entity must provide vendors with a governmental purchase order or the appropriate exemption document.
New York Other Exempt Entities: Organizations qualified under N.Y. Tax Laws 1116 must complete ST-119.2 Application for an Exempt Organization Certificate. Upon approval of the application, the Sales Tax Exempt Organizations Unit will issue to the organization Form ST-119, Exempt Organization Certificate, containing the organization's 6-digit exemption number,which the organization must retain as evidence of its exempt status.
New York Exemption Certificate for Hotel Occupancy

New York Other Exemption Certificates:

(For more information on each exemption certificate Refer Sales and Use Tax Bulletin TB-ST-740 and TB-ST-240)

NEW YORK EXEMPTION CERTIFICATE VERIFICATION: Contact the New York Sales Tax Exempt Organization Unit at 518-457-2782 to verify an organization's exempt status.

 
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