State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising NY Not Taxable N/A (1) ; NYCRR (b)(5) Armored Car Services This chart shows whether or not the state taxes armored car services. 21,420 Armored Car NY Taxed N/A (8) Babysitting or Daycare Services 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare Barber/Beauty Shop Services 22,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops. Barber/Beauty Shops Bookkeeping Services 22,100

2 This chart shows whether or not the state taxes bookkeeping services. Bookkeeping Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance NY Not Taxable Interior cleaning and maintenance services performed on a regular contractual basis for a term of not less than 30 days are excluded from tax. Butchering/Meat Cutting Services NYCRR (b)(3), Example 8 22,020; This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV NY Not taxable N/A NYCRR (d)(3) Car Detailing Services This chart shows whether or not the state taxes car detailing services. 21,900; 1056NY:1000

3 Car Detailing NY Taxable Receipts from coin-operated or fully automated car washing, waxing or vacuuming facilities are exempt from tax. Car Washing Services 1115(t) This chart shows whether or not the state taxes car washing services. 22,020 Car Washing NY Taxable Receipts from coin-operated or fully automated car washing, waxing or vacuuming facilities are exempt from tax. The exemption applies to coin-operated facilities where the vendor or an employee does not assist, and to fully automated facilities where the purchaser or user does not assist. Catering Services 1115(t) This chart shows whether or not the state taxes catering services. 22,020 Catering NY Taxable Food and drink sales by caterers are taxable when the caterers serve or assist in serving, cooking, heating or other services after delivery. If a caterer merely delivers food or drink and offers no services, the sale is taxable in the same manner as sales for off-premises consumption. Cell Phone Services NYCRR (f) 21,660 This chart shows whether or not the state taxes cell phone services.

4 Cell Phone NY Taxable N/A 1105(b)(2) Computer Services This chart shows whether or not the state taxes computer services. 21,900; 1056NY:1000 Computer NY Taxable/Not Taxable Separately stated and billed consulting services for researching, evaluating, comparative pricing and designing computer systems to be networked are not taxed, but charges for services that are only provided in conjunction with the sale of tangible personal property are considered part of the sale of the property and are taxable whether or not they are separately stated. In addition, charges for installing, troubleshooting, reconfiguring or repairing computer hardware are subject to sales tax, but charges for the installation, maintenance, service or repair of computer software are expressly exempt. Copying Services New York Advisory Opinion No. TSB-A-07(28)S,, 11/14/2007 This chart shows whether or not the state taxes copying services. 21,540; 1051NY:1000 Copying NY Taxable N/A 1105(a) ; New York Advisory Opinion No. TSB-A-93(4)S,, 01/05/1993

5 Credit and Collection Services This chart shows whether or not the state taxes credit and collection services. Credit and Collection Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services NY Taxable Except for credit information services transmitted orally Dance Instruction Services NYCRR (a)(4) This chart shows whether or not the state taxes dance instruction services. 22,040 Dance Instruction Data Processing Services This chart shows whether or not the state taxes data processing services. Data Processing NY Not Taxable N/A New York Technical Service Bureau Memorandum No. TSB-M-96(8)s,, 08/30/1996 Dating Services This chart shows whether or not the state taxes dating services. 21,540; 1051NY:1000

6 Dating Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling Defense/Military Contractor Services Does the state tax defense or military contractor services? Defense/Military Contractor Services NY No Not an enumerated service under N.Y. Tax Law. In any event, purchases by the U.S. and any of its agencies and instrumentalities are exempt from sales and use tax. Delivery Services 22,100 ; N.Y. Tax Law 1116(a)(2) This chart shows whether or not the state taxes delivery services. 21,250

7 Delivery Note, however, that sales tax applies to the total sales price of any taxable property or service, including any charge by the vendor for shipping or delivery. Dry Cleaning Services This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning NY Not Taxable N/A (3) Employment/Help Supply Services 22,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply Engraving Services This chart shows whether or not the state taxes engraving services. Engraving NY Taxable Tax does not apply to services performed on tangible personal property purchased for resale. Escort Services (2) ; NYCRR (e) This chart shows whether or not the state taxes escort services. 21,860

8 Escort Excavating and Grading Services 22,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading NY Not taxable Not taxable if the end result of the services performed is a capital improvement to real property. Tax applies if the services performed are services to maintain, service or repair real property. Fabrication Services (5) This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication NY Taxable N/A (2) Fishing/Hunting Guide Services 21,740 This chart shows whether or not the state taxes fishing/hunting guide services. Fishing/Hunting Guide Flying Instructions Services This chart shows whether or not the state taxes flying instructions services.

9 Flying Instructions Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services. Fur Storage or Repair NY Taxable Storage taxed, alterations are not. Furniture Moving Services (3) ; N.Y. Tax Law (4) This chart shows whether or not the state taxes furniture moving services. Furniture Moving Charges for moving furniture may be taxable if installation services are performed in connection with moving the furniture. Garment Alteration/Repair Services ; New York Advisory Opinion No. TSB-A-97(11)S,, 03/06/1997 This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair NY Not Taxable Charges for alterations to clothing are subject to sales and use tax unless separately stated. (3) Heating, Ventilating and Air Conditioning Installation/Repair Services

10 This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. NY HVAC Installation/Repair Installation, not taxable; repairs taxable Receipts from installations of heating, ventilation and air conditioning systems are not taxable. Repairs and maintenance charges are subject to tax. (3) ; New York Department of Taxation & Finance Publication No. 862,, 04/01/ ,140; 1058NY:1000 Home Health Care Services This chart shows whether or not the state taxes home health care services. Home Health Care Information Services This chart shows whether or not the state taxes information services. Information NY Taxable Except that sales of the following are excluded from tax: personal information; information for resale; oral information services; the sale of information services to newspapers, radio or television broadcasters that is used in the collection and dissemination of news; and fees for the services of advertising agencies or other persons acting in a representative capacity. Interior Design Services (1) 22,040; 1055NY:1000

11 This chart shows whether or not the state taxes interior design services. Interior Design NY Taxable The tax does not apply to services performed by licensed architects and engineers Internet Access Services (7) Internet Access NY Exempt N/A 1115(v) Investment Counseling Services 22,060 This chart shows whether or not the state taxes investment counseling services. Investment Counseling NY Not taxable The sales and use services identified as New York Tax Law and administrative regulations. If characterized as an information service, the personal information exception would apply, see 22,040 Janitorial Services--Taxable or Exempt 21,640 Janitorial Services NY Taxable Interior cleaning and maintenance services are taxable. Kenneling Services (5) This chart shows whether or not the state taxes kenneling services. 22,020

12 Kenneling NY Taxable Pets are considered tangible personal property, therefore services that involve the maintenance or servicing of pets are subject to tax. Lawn Care Services (3) ; NYCRR (a)(4) ; New York Advisory Opinion No. TSB-A-00(35)S,, 09/07/2000 This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care NY Taxable N/A (5) ; NYCRR (l) Limousine Services This chart shows whether or not the state taxes limousine services. Limousine NY Not Taxable If owner of limousine provides a transportation service (i.e., owner retains dominion and control over the limousine) rather than the mere rental of tangible real property, then charges are not subject to sales or use tax. Linen Services New York Advisory Opinion No. TSB-A-88(55)S,, 10/27/1988 This chart shows whether or not the state taxes linen services. 21,490 Linen NY Not taxable No tax is imposed on the service of laundering linens; the rental of linens, however, is taxable. Lobbying Services (3) ; NYCRR (b)(3) ; New York Advisory Opinion No. TSB-A-96(24)S,, 04/25/1996 This chart shows whether or not the state taxes lobbying services. 22,020

13 Lobbying Mailing Services This chart shows whether or not the state taxes mailing services. Mailing Management Consulting Services ; New York Advisory Opinion No. TSB-A-99(51)S,, 11/19/1999 This chart shows whether or not the state taxes management consulting services. Management Consulting NY Not taxable The sales and use Marina Rental/Boat Docking Services 22,120 This chart shows whether or not the state taxes marina rental/boat docking services. Marina Rental/Boat Docking NY Not taxable Charges for mooring a boat are not taxable; charges for storing the boat on land, however, are taxable. Marketing Research Services (4) ; NYCRR (b), Example 1 21,990 This chart shows whether or not the state taxes marketing research services.

14 Marketing Research NY Taxable Not taxable if the information provided is personal information that is not included in reports to other persons, the information is provided orally, and other exceptions. Massage Therapy Services (1) This chart shows whether or not the state taxes massage therapy services. 22,040; 22,120 Massage Therapy Motor Vehicle Parking Services 22,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle Parking NY Taxable Tax does not apply to city owned and operated parking facilities, nor does it apply to receipts for parking, garaging or storing services paid to a homeowner's association by its members or receipts paid by members of a homeowner's association to a person leasing the parking facility from the homeowner's association. Motor Vehicle Towing Services (6) This chart shows whether or not the state taxes motor vehicle towing services.

15 Motor Vehicle Towing NY Taxable Charges for towing services in connection with parking violations are subject to sales tax. Payroll Services New York Advisory Opinion No. TSB-A-97(10)S,, 02/25/1997 This chart shows whether or not the state taxes payroll services. Payroll Pest Control/Extermination Services ; New York Advisory Opinion No. TSB-A-03(42)S,, 11/24/2003 This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination NY Taxable N/A ; NYCRR (c)(3) Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. Pet Grooming NY Taxable Pets are considered tangible personal property, therefore services that involve the maintenance or servicing of pets are subject to tax. Photography Services (3) ; NYCRR (a)(4) ; New York Advisory Opinion No. TSB-A-00(35)S,, 09/07/2000 This chart shows whether or not the state taxes photography services. 21,970 Photography NY Taxable N/A NYCRR (d) 21,840

16 Pool Cleaning Services This chart shows whether or not the state taxes pool cleaning services. Pool Cleaning NY Taxable N/A (5) Prepaid Telephone Calling Services 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling NY Taxable N/A New York Technical Service Bureau Memorandum No. TSB-M-00(3)S,, 02/01/2000 Prime Contractor 21,900; 1056NY:1000 This chart shows whether or not general or prime contracting services is subject to the state sales tax. Prime Contractor NY Not taxable Only services that are enumerated under the Tax Law are subject to sales and use taxes. Sales tax applies to the services of installing, maintaining, servicing, or repairing tangible personal property, but capital improvements contracts are excluded. Printing Services This chart shows whether or not the state taxes printing services. 21,580 Printing NY Taxable Tax does not apply to services performed on tangible personal property purchased for resale. Private Investigation Services (2) ; NYCRR (e) 21,860

17 This chart shows whether or not the state taxes private investigation services. Private Investigation NY Taxed N/A (8) Public Relations Services This chart shows whether or not the state taxes public relations services. 22,145 Public Relations NY Not Taxable N/A (1) ; NYCRR (b)(2) ; New York Advisory Opinion No. TSB-A-04(4)S,, 02/26/2004 Repair Services--Charges for Labor Repair Services--Charges for Labor NY Taxable Repair services are exempt from sales and use tax when purchased for resale or performed on tangible personal property held for resale. Repair Services--Charges for Materials/Supplies 21,420 Comment Authority Editorial Reference (3) ; NYCRR ,140; 1058NY:1000 Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies NY Taxable N/A (3) Repair Services--Labor Charges Separately d 22,140; 1058NY:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? Repair

18 Services--Labor Charges Separately d NY N/A Labor is taxable (3) ; NYCRR ,140; 1058NY:1000 Research & Development Services This chart shows whether or not the state taxes research & development services. Research & Development New York Tax Law Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box NY Taxable N/A (4) Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. Sales Agents/Dealers/Brokers Security Services This chart shows whether or not the state taxes security services. Security NY Taxed N/A (8) 22,145

19 Self-Storage Services This chart shows whether or not the state taxes self-storage services. Self-Storage NY Taxable N/A (4) Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services. Sign Painting/Lettering Snow Removal Services This chart shows whether or not the state taxes snow removal services. Snow Removal NY Taxable N/A NYCRR (l) Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure. Software as a Service (SaaS) NY Taxable New York Sales Tax Bulletin No. TB-ST-128,, 08/05/2014 Stenographic Services N/A 21,540 This chart shows whether or not the state taxes stenographic services.

20 Stenographic Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. Tanning Salon Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor Taxidermist Services This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service.

21 "900" type phone services NY Depends on service No tax is imposed on telephony, telegraphy, telephone, and telegraph service used by newspapers, electronic news services, and radio and tv broadcasters in the collection or dissemination of news if the charge for the services is a toll charge or a charge for mileage services, including the associated station terminal equipment. Additional 5% tax is imposed on furnishing or providing an entertainment or information service through "800" or "900" numbers. Telecommunications Services--Interstate (9) ; N.Y. Tax Law 1115(b)(i) 21,900; 1056NY:1000 This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services NY Exempt N/A 1105(b)(1)(B) Telecommunications Services--Intrastate 21,900; 1056NY:1000 This chart shows whether or not the state taxes intrastate telecommunications services. Intrastate telecommunications services NY Taxable N/A 1105(b)(1)(B) Telephone Answering/Paging Services 21,900; 1056NY:1000 This chart shows whether or not the state taxes telephone answering/paging services.

22 Telephone Answering/Paging NY Taxable Tax will not apply to the service if it is merely an incidental element of a different or other service purchased by the customer Tire Recapping Services 1101(b)(13) ; N.Y. Tax Law 1105(b)(1)(C) This chart shows whether or not the state taxes tire recapping services. 21,900; 1056NY:1000 Tire Recapping NY Taxable An exemption applies to the service of recapping tires for tractors, trailers and semi-trailers under certain circumstances Title Search Services (3) ; New York Technical Service Bureau Memorandum No. TSB-M-87(16)S,, 12/18/2987 This chart shows whether or not the state taxes title search services. 22,140 Title Search NY Taxable N/A (1) Transportation Services 22,040 This chart shows whether or not the state taxes interstate transportation services. Transportation NY Not taxable The sales and use services identified as New York Tax Law and administrative regulations. Public Law (the Interstate Commerce Commission Termination Act) prohibits states from taxing interstate travel by bus. ; Public Law ,490

23 Trash/Garbage Removal Services This chart shows whether or not the state taxes trash/garbage removal services. Trash/Garbage Removal NY Taxable N/A NYCRR (b)(2) Travel Agency Services 22,020 This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. Tree Care/Trimming/Cutting NY Taxable N/A NYCRR (l) Veterinary Services This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary NY Not taxable N/A 1115(f) ; NYCRR Warehousing Services This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing NY Taxable N/A (4) Water Conditioning/Softening Services This chart shows whether or not the state taxes water conditioning or water softening

24 services. Water Conditioning/Softening Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. Window Cleaning NY Taxable N/A (5) ; NYCRR (c)(3) 22,020 Last run 10/26/ Thomson Reuters/Tax & Accounting. All Rights Reserved.