A Guide To Sales Tax In New York State - New York State Department Of Taxation And Finance Page 23
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44Publication 750 (8/04)
by having a detailed list of taxable and nontaxable products available
for the customer. You must keep accurate records distinguishing sales
of taxable and nontaxable products.
Exempt sales – No exemption certificate required
Certain sales to all purchasers are exempt from sales tax. Therefore,
the purchaser is not required to give you an exemption document to
claim the exemption. These exemptions include, but are not limited
to, sales of:
•
food, food products, beverages, dietary foods, and
health supplements that are sold by food markets for
human consumption; however, sales of candy,
confections, soft drinks, alcoholic beverages, fruit
drinks that contain less than 70% natural fruit juice,
sandwiches, and heated foods are subject to sales tax;
•
drugs and medicines intended for use, internally or
externally, in the diagnosis, cure, mitigation, treatment,
or prevention of illnesses or diseases in human beings;
•
medical equipment and supplies; however, medical
equipment and supplies purchased for use in providing
medical or similar services for compensation, such as
services of physicians, hospitals, clinical laboratories,
and ambulance companies, are subject to sales tax;
•
newspapers, magazines, and other periodicals;
•
prosthetic aids and devices, hearing aides and
eyeglasses;
•
services of laundering and dry cleaning;
•
shoe repair; and
•
services of a licensed veterinarian constituting the
practice of veterinary medicine.
Exempt purchasers
Sales to certain individuals and organizations are not subject to sales
tax. Exempt purchasers include federal, New York State, and local
New York State governmental agencies; the United Nations;
diplomatic missions and diplomatic personnel; exempt organizations
such as religious, charitable, scientific, and educational institutions
that have qualified for exempt status under New York State sales tax
law; certain posts or organizations consisting of past or present
members of the armed forces of the United States; and certain Indian
nations, tribes, or individuals. In each case, the purchaser must
exercise the right to exemption by submitting the proper exemption
certificate or other documentation to the vendor.
-23-
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