Commissioner Of Taxation And Finance Template
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11New York State Department of Taxation and Finance
Office of Tax Policy Analysis
TSB-A-03(2)S
Technical Services Division
Sales Tax
January 24, 2003
STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION
PETITION NO. S011029A
On October 29, 2001, the Department of Taxation and Finance received a Petition for
Advisory Opinion from Ronald Webb Builder & Contractor, Inc., 62A Floyd Street, East Hampton,
NY 11937.
The issues raised by Petitioner, Ronald Webb Builder & Contractor, Inc., are:
1. Whether certain items or services specified below are considered to be capital
improvements.
2. Whether trash removal services purchased with respect to a dumpster located at
Petitioner’s place of business are subject to sales tax.
Petitioner submitted the following facts as the basis for this Advisory Opinion.
Petitioner has performed the following projects for its residential customers:
1.
Appliances installed in a complete custom made kitchen renovation.
2.
Humidifiers installed in the duct work of a heating system.
3.
Installation of a motorized awning.
4.
Water damage replacement services.
Descriptions of these projects are given below.
Kitchen Renovation
Petitioner performed a complete custom made kitchen renovation, with all new cabinets
made specifically to match the size of all appliances. The following appliances were installed:
•
Under the counter dishwasher.
•
Refrigerator with unfinished sides installed directly into a specific cabinet intended
just for that refrigerator.
•
Stainless steel sink.
•
Hood mounted into a cabinet and ducted through the cabinets.
•
Filter kit as part of the hood unit for exhaust purposes.
•
Cook top cut into the counter top.
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