A Guide To Sales Tax In New York State - New York State Department Of Taxation And Finance Page 18
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44Publication 750 (8/04)
•
fuels (for example, motor fuel, diesel motor fuel, and
kero-jet fuel);
•
candy and confections;
•
bottled water, soda, and beer;
•
cigarettes and tobacco products;
•
cosmetics and toiletries;
•
jewelry;
•
artistic items such as sketches, paintings, and
photographs;
•
animals, trees, shrubs, plants, and seeds;
•
coins and other monetary items, when purchased for
purposes other than for use as a medium of exchange;
•
building materials; and
•
prepaid telephone calling cards.
*If you sell clothing or footwear, contact the Tax Department for the
most up-to-date information concerning the applicable tax rates to
charge your customers. You can obtain this information by visiting
the Department Web site at
or by
contacting our Business Tax Information Center at 1 800-972-1233.
Specifically enumerated
Services subject to tax, which are generally referred to as specifically
services
enumerated services, include, but are not limited to:
•
providing certain information services;
•
processing, assembling, fabricating, printing or
imprinting tangible personal property furnished by a
customer who did not purchase the tangible personal
property for resale (for example, when an individual
purchases lumber and has a cabinetmaker construct a
bookcase for him or her);
•
installing, maintaining, servicing, or repairing tangible
personal property that is not held for sale by the
purchaser of the service in the regular course of
business (for example, servicing automobiles, installing
appliances, and repairing radio and television sets);
•
storing tangible personal property that is not being held
for sale (for example, storing a customer’s furs or
providing storage for a customer’s household goods);
•
renting safe deposit boxes, vaults, and similar storage
facilities;
•
maintaining, servicing, or repairing real property both
inside and outside buildings (for example, cleaning,
painting, gardening, snow plowing, trash removal, and
general repairs);
•
providing parking, garaging, or storing services for
motor vehicles;
-18-
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