A Guide To Sales Tax In New York State - New York State Department Of Taxation And Finance Page 19
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44Publication 750 (8/04)
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interior decorating and designing;
•
protective or detective services; and
•
entertainment or information services provided by
means of telephony or telegraphy.
Additional sales taxes and fees you may be required to collect
Passenger car rentals
An additional 5% sales tax is imposed on the short-term rental of a
passenger car rented within New York State, or rented outside
New York State for use within New York State. Short term rental
means any rental for less than one year.
Entertainment or
An additional 5% sales tax is imposed on entertainment or information
information services
services provided by means of telephony or telegraphy that are
received in an exclusively aural manner by the customer.
Parking services sold in
If you sell parking services in the borough of Manhattan (New York
New York City
County), the charges for such services are subject to the 8% additional
parking tax imposed on parking services within that borough. Under
certain circumstances, an individual resident of Manhattan is exempt
from this 8% tax. See TSB-M-85(14)S and TSB-M-96(13)S for more
information about the exemption afforded Manhattan residents.
Sales taxes imposed only within New York City
Sales tax is imposed on
A local sales tax is imposed within New York City on the following
certain services that are
services delivered in the city:
performed or delivered
within New York City
• credit rating and credit reporting services;
• beautician, barbering, and hair restoring services;
• tanning services;
• manicure and pedicure services;
• electrolysis; and
• massage services.
In addition, the local New York City sales tax is imposed upon every
sale of services by weight control and health salons, gymnasiums,
turkish and sauna baths and similar establishments and every charge
for the use of such facilities. However, charges for services rendered
by a physician, osteopath, dentist, nurse, physiotherapist, chiropractor,
podiatrist, optometrist, ophthalmic dispenser or a person performing
similar services licensed under title VIII of the New York State
Education Law are not subject to such local New York City sales tax.
Sales of these services are subject to sales tax only when the services
are delivered to customers within New York City. These services are
not subject to New York State sales tax, or to any local sales taxes
-19-
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