Is Material Purchased For Insurance Repairs Taxable In Nj
Quick Reference Guide for Taxable and Exempt Belongings and Services
Tax Bulletin ST-740 (TB-ST-740)
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Result Appointment: Updated Feb i, 2022
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Introduction
Video: NYS Sales Tax Goods and Services
Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt.
Sales of services are more often than not exempt from New York sales revenue enhancement unless they are specifically taxable.
This bulletin describes:
- taxable property and services,
- exempt property and services, and
- exemption documents.
Tangible personal property and services
Whether sales of a particular expert or service are taxable may depend on many factors. Y'all should consult our publications and revenue enhancement bulletins for more than detailed explanations of what property and services are subject to sales tax. Meet the listing below for examples of taxable tangible personal belongings and services.
The term tangible personal property means any kind of physical personal belongings that has a material existence and is perceptible to the human senses (in other words, something you lot tin can see and touch).
Examples of taxable tangible personal property, services, and transactions that are subject to sales taxation are:
- tangible personal property:
- article of furniture, appliances, and light fixtures;
- certain clothing and footwear;
- machinery and equipment, parts, tools, and supplies;
- computers;
- prewritten (canned/off-the-shelf/standard) computer software (whether transferred by CD-ROM, Internet download, remote access, etc.);
- motor vehicles;
- boats and yachts (even so, come across likewise TSB-Chiliad-15(2)S, Changes to the Application of Sales and Use Tax to Vessels);
- fuels (for example, gasoline, diesel fuel fuel, and kero-jet fuel);
- candy and confections;
- bottled water;
- soda and beer;
- cigarettes and tobacco products;
- cosmetics and toiletries;
- jewelry;
- creative items such as sketches, paintings, and photographs;
- animals (for example, dogs, cats, or pet birds);
- food and supplies for animals;
- copse, shrubs, and seeds;
- coins and other monetary items, when purchased for purposes other than for employ as a medium of exchange;
- edifice materials; and
- prepaid telephone calling cards.
- restaurant food and beverage;
- utility and (intrastate) telecommunications services;
- telephone answering services;
- prepaid telephone calling services;
- mobile telecommunications services;
- certain information services;
- processing, fabricating, printing, or imprinting of tangible personal property for a customer who furnishes the tangible personal property and doesn't programme to resell it;
- maintaining, installing, servicing, and repairing of tangible personal belongings;
- storing tangible personal property (does not include certain rentals of mini-storage units that plant the rental of real holding - meet Tax Bulletin Household Movers and Warehousers - General (permanent) storage and portable storage containers (TB-ST-340) and TSB-M-86(3)Southward, Taxable Status of the Rental of Cocky-Service Mini-Storage Units);
- maintaining, servicing, and repairing real property;
- sure parking and garaging or storing of motor vehicles;
- interior decorating and design services;
- protective and detective services;
- passenger transportation services with a driver using limousines, black cars, and certain other motor vehicles (not including taxi and charabanc services - see TSB-1000-09(vii)S, Additional Guidance Relating to the Sales Taxation on Certain Transportation Services), and TSB-Yard-13(2)S, Revised Policy Apropos the Awarding of the Sales Revenue enhancement Exclusion for Certain Transportation Services Provided past an Affiliated Livery Vehicle in New York City;
- furnishing or providing amusement or information past telephony or telegraphy or by phone or telegraph service, provided, for example, over phone numbers with an 800 or 900 prefix;
- hotel occupancy;
- admission charges to a place of amusement;
- social and athletic club dues; and
- certain portions of cabaret charges.
Services subject only to New York City sales tax are:
- beautician services, barbering, and hair restoring;
- tanning;
- manicure and pedicure;
- electrolysis;
- massage services;
- services provided by weight command and health salons, gymnasiums, Turkish and sauna baths, and similar facilities, including any accuse for the utilise of these facilities;
- written or oral credit rating services (see TSB-1000-15(4)Due south, New York City Local Sales Tax on Credit Rating Services); and
- oral credit reporting services not delivered by telephone.
Tax exempt property and services
The chart below lists holding and services that are generally exempt from sales revenue enhancement. It also lists:
- Tax Law sections that provide the exemption;
- section publications, bulletins, and technical memoranda (TSB-Ms) that are relevant to the exemption; and
- exemption documents, if any, that the customer must give to the seller for the sale to exist treated every bit exempt from revenue enhancement.
| Specific exemption | Tax Police force section(southward) | Publications, Bulletins, or TSB-Ms | Exemption document required |
|---|---|---|---|
| [1] Purchases by vendors of certain property or services that are intended for resale | 1101(b)(4) 1105(b), and 1105(c) | TB-ST-240 | ST-120 |
| Building or installing a capital improvement | 1105(c)(3)(iii) and 1105(c)(5) | Pub 862 TB-ST-104 TB-ST-505 | ST-124 |
| Receipts paid to a homeowners' association past its members for parking services | 1105(c)(6) and 1212-A(a)(1) | TSB-M-97(12)S TSB-M-01(3)S | none |
| Laundering, dry cleaning (including carpeting, rug, drapery, and upholstery cleaning services), tailoring, weaving, pressing, shoe repairing, and shoe shining | 1105(c)(3)(ii) | Pub 750 TSB-M-02(four)S | none |
| Admission charges to certain places of amusement | 1105(f)(ane) | TB-ST-8 TB-ST-thirty | none |
| Sure residential energy sources and services [2] | 1105-A | Pub 718-R TB-ST-775 | TP-385 |
| Certain food and drinks | 1115(a)(1) | TB-ST-65 TB-ST-103 TB-ST-135 TB-ST-160 TB-ST-280 TB-ST-283 TB-ST-525 TB-ST-835 | none |
| Water delivered through mains or pipes | 1115(a)(2) | none | |
| Drugs, medicines, medical equipment and related services, and certain medical supplies [3] | 1115(a)(3) and 1115(thousand) | Pub 822 Pub 840 TB-ST-193 TSB-1000-14(eight)S | none |
| Feminine hygiene products | 1115(a)(3-a) | TSB-M-16(6)South | none |
| Prosthetic aids and devices and related services | 1115(a)(4) and 1115(chiliad) | Pub 822 Pub 840 TSB-M-06(5)South TSB-Thou-xiv(viii)South | none |
| Newspapers and qualified periodicals | 1115(a)(v) | TB-ST-620 TSB-M-12(i)S | none |
| Property or services used in farming or commercial equus caballus boarding, including fuel and utilities | 1115(a)(6) and 1115(c)(2) | TB-ST-244 TB-ST-253 TSB-One thousand-00(8)Southward | ST-125 |
| Sales past funeral homes | 1115(a)(seven) | none | |
| Commercial vessels | 1115(a)(8) | TSB-Yard-96(xiv)S | ST-121 |
| Commercial aircraft, sure related property, and fuel | 1115(a)(9) and 1115(a)(21) | TSB-M-96(14)Due south TSB-M-09(4)S | ST-121 |
| General aviation aircraft, and holding and services related to their maintenance | 1115(a)(21-a) 1115(dd) | TSB-M-04(viii)Southward TSB-M-09(eighteen)S TSB-M-15(3)Southward | ST-121 |
| Property and utilities used in inquiry and evolution | 1115(a)(10) and 1115(b)(ii) | Pub 852 TB-ST-773 | ST-121 |
| U.Due south. and Northward.Y. official flags | 1115(a)(11) | TSB-K-01(v)S | none |
| Sure military decorations | 1115(a)(eleven-a) | TSB-Thousand-06(xv)S | ST-121 |
| Armed forces service flags, prisoner of war flags, and blue star banners | 1115(a)(eleven-b) | TSB-M-12(xiii)S | none |
Manufacturing:
| 1115(a)(12) and 1115(c)(1) | Pub 852 TB-ST-15 TB-ST-276 TB-ST-552 TB-ST-587 TB-ST-690 TB-ST-917 TSB-M-82(8)South TSB-M-82(18)S TSB-M-82(25)S | ST-121 FT-1012 FT-1020 |
| Certain property used in connexion with telecommunications and Cyberspace access | 1115(a)(12-a) | TSB-M-00(half-dozen)S | ST-121 |
| Certain items sold through money-operated vending machines | 1105(d)(i)(3) and 1115(a)(thirteen),(13-a) | TSB-1000-83(33)S TSB-M-97(12)S TSB-M-99(4)South | none |
| Coin-operated luggage carts | 1115(a)(13-b) | TSB-M-97(12)S | none |
| Certain intra-family sales of motor vehicles | 1115(a)(xiv) | DTF-802 | |
| Materials sold to contractors to be installed in real property owned by exempt entities | 1115(a)(15) and (16) | Pub 843 | ST-120.1 |
| Charges by contractors for materials incorporated into existent holding as part of a capital comeback | 1101(b)(4)(i) and 1115(a)(17) | Pub 862 TB-ST-104 TB-ST-113 | ST-124 |
| Sure sales conducted from a residence (for example, garage sales) | 1115(a)(18) | TB-ST-807 | none |
| Packaging materials related to property for sale | 1115(a)(19) | Pub 852 TB-ST-107 | ST-121 |
| Milk crates purchased past a dairy farmer or New York State licensed milk benefactor | 1115(a)(19-a) | TSB-M-06(sixteen)South | ST-121 |
| Shopping papers and related printing services | 1115(a)(twenty) and 1115(i) | TB-ST-620 | ST-121 |
| Certain trucks, tractors, and tractor-trailers | 1115(a)(22) | TSB-Yard-81(25)S | |
| Used mobile homes | 1115(a)(23) | TSB-M-83(24)South TSB-M-83(24.one)S | none |
| Certain fishing vessels | 1115(a)(24) | TSB-M-85(17)South | ST-121 |
| Natural gas used for consumption past owners of a gas well on their property | 1115(a)(25) | TSB-M-85(15)S | none |
| Tractors, trailers, and semi-trailers, and related services | 1115(a)(26)S 1115(one thousand) | TB-ST-890 | ST-121.1 |
| Precious metal bullion sold for investment | 1115(a)(27) | TSB-M-89(20)Due south TSB-M-89(xx.1)Southward TSB-Chiliad-95(9)Due south | none |
| Customized computer software transferred to a related entity | 1115(a)(28) | TB-ST-128 TSB-K-93(iii)Due south | none |
| Certain race horses and related training and maintenance services | 1115(a)(29) and 1115(m) | TB-ST-755 TB-ST-757 TSB-M-95(half dozen)Southward | ST-126 |
| Clothing and footwear and items used to repair exempt vesture if sold for less than $110 [iv] | 1115(a)(thirty) | Pub 718-C TB-ST-122 TB-ST-530 TSB-M-06(6)S | none |
| Copies sold through coin-operated photocopying machines at 50 cents or less | 1115(a)(31) | TSB-M-97(12)Southward | none |
| Enhanced emissions inspection equipment | 1115(a)(31) | TSB-K-97(eight)Southward | ST-121 |
| Sure public transportation vehicles (omnibuses) and related services | 1115(a)(32) and 1115(u) | TSB-M-97(12)Due south | ST-121.1 |
| Alcoholic beverage tastings | 1115(a)(33) | TB-ST-15 TSB-M-97(12)S TSB-Thou-xiv(9)South TSB-K-15(1)S TSB-Grand-16(seven)S | none |
| College textbooks sold to full-fourth dimension or part-fourth dimension higher students for their courses | 1115(a)(34) | TB-ST-125 TB-ST-126 TSB-M-98(4)S | ST-121.4 |
| Computer system hardware used to develop software and Web sites | 1115(a)(35) | TB-ST-243 TSB-M-98(5)Due south | ST-121.3 |
| Certain tools and supplies related to gas or oil production | 1115(a)(36) | Pub 852 TB-ST-552 TSB-M-98(13)S | ST-121 |
| Certain Internet data center equipment and related services | 1115(a)(37) and 1115(y) | TB-ST-405 TB-ST-665 TSB-M-00(seven)S | ST-121.v |
| Sure dissemination and film product equipment and related services | 1115(a)(38),(39) and 1115(aa),(bb) | Pub 28 Pub 825 TB-ST-276 TSB-Thou-00(half dozen)S | ST-121 |
| Pollution abatement equipment | 1115(a)(forty) | TSB-M-00(vi)Due south | ST-121 |
| Sure marine cargo facility mechanism and equipment | 1115(a)(41) | TSB-Chiliad-05(14)S | ST-121 |
| E85, CNG, or hydrogen for employ in a motor vehicle | 1115(a)(42) | TSB-Thou-14(12)Due south TSB-Chiliad-13(3)Due south TSB-M-16(4)S | none |
| Sure ferry boats and property purchased or used to operate them | 1115(a)(43) | TSB-M-08(eleven)S | ST-121 |
| Phone and telegraph services used in news gathering | 1115(b)(i) | Pub 825 TSB-G-12(1)S | none |
| Utilities and utility services produced by cogeneration facilities operated by cooperative corporations | 1115(b)(iii) | TSB-G-06(three)S | none |
| Certain services on property delivered exterior NYS | 1115(d) | none | |
| Money-operated telephone calls for 25 cents or less | 1115(east) | TSB-Chiliad-98(ix)S | none |
| Veterinary services | 1115(f) | Pub 851 TB-ST-930 | none |
| Drugs or medicine for use on livestock or poultry used in farm production | 1115(f) | TSB-M-18(1)S TB-ST-244 TB-ST-253 | ST-125 |
| Sales by railroads in reorganization | 1115(h) | none | |
| Certain food purchased with food stamps | 1115(k) | TB-ST-140 | none |
| Sure property donated to exempt organizations by the manufacturer of the property | 1115(l) | TSB-M-87(fourteen)Southward | none |
| Qualifying promotional materials and related services | 1115(n) | Pub 831 TB-ST-692 TSB-M-97(six)Due south TSB-One thousand-01(4)S | ST-121.2 |
| Services performed on computer software | 1115(o) | TB-ST-128 TSB-One thousand-93(3)Due south | none |
| Services performed to a qualifying barge | 1115(q) | N-94-3 | ST-121 |
| Medical emergency alarm call services | 1115(r) | TSB-M-94(3)S | none |
| Property and services related to guide dogs | 1115(s) | TB-ST-245 TSB-M-95(10)Southward | ST-860 |
| Certain coin-operated car wash services | 1115(t) | TB-ST-105 | none |
| Internet access services | 1115(v) | TSB-1000-97(1.1)S | none |
| Certain food and drink sold by a senior citizen housing community to its residents and their guests | 1115(w) | TSB-M-01(four)Due south | none |
| Property used in connexion with certain theater productions | 1115(x) | TB-ST-535 TSB-M-99(4)South | ST-121.9 |
| Residential solar free energy systems equipment and electricity sold under a solar power purchase agreement [5] | 1115(ee) | Pub 718-S TSB-M-05(11)Due south TSB-M-15(5)S | ST-121 |
| Property used to replenish leased premises in designated areas of lower Manhattan | 1115(ee)(one)-(viii) | TSB-1000-05(12)S TSB-One thousand-09(14)South | ST-121 |
| Gift shop sales at a veterans domicile | 1115(ff) | TSB-M-06(fifteen)Southward | none |
| Sure electronic news services and periodicals | 1115(gg) | TSB-M-12(1)South | none |
| Certain HAIL vehicle trips | 1115(hh) | TSB-M-12(vii)S | none |
| Commercial solar energy systems equipment and electricity sold under a solar power buy agreement [5] | 1115(ii) | Pub 718-CS TSB-M-12(14)S TSB-K-15(five)S | ST-121 |
| Changes to sales and apply tax on vessels | 1115(jj) | TSB-M-15(two)S | none |
| Sales for rent paid by a room remarketer to a hotel operator | 1115(kk) | TSB-M-xvi(2)South | ST-120.2 |
| Commercial fuel cell systems equipment | 1115(kk) | TSB-M-sixteen(three)S | ST-120.i ST-121 |
| Certain purchases past exempt organizations | 1116 | Pub 843 | ST-119.1 |
| Purchases past governmental entities | 1116 | Pub 843 TB-ST-315 TB-ST-700 | ST-129 |
| 75% of the access charge to a qualifying identify of amusement | 1122 | TSB-Thou-04(vii)South TSB-Grand-06(12)S | none |
| Sure portion of the access charge to nourish a dramatic or musical performance at a roof garden, cabaret, or similar identify | 1123 | TSB-G-06(fifteen)Due south | none |
You should not collect sales tax on exempt sales that do not require an exemption certificate. However, for sales that crave an exemption document, you lot must collect sales tax unless yous receive a properly completed exemption certificate from the purchaser. You lot must receive the exemption certificate within 90 days of the appointment you delivered the property or rendered the service.
See Taxation Bulletin Exemption Certificates for Sales Tax (TB-ST-240).
[1] Special rules utilise to contractors who provide maintenance and other services to real property. For more information, run across Publication 862, Sales and Use Revenue enhancement Classifications of Majuscule Improvements and Repairs to Real Property.
[ii] Local tax rates may utilise and vary depending on the locality, including sure school districts. See Pub 718-R, Local Sales and Employ Tax Rates on Residential Energy Sources and Services.
[3] Medical equipment and supplies purchased by a person for apply in performing medical services for compensation are subject to sales and use taxes.
[4] This exemption does not apply to locally imposed sales and utilize taxes, unless the county or city imposing those taxes elected the exemption. See Pub 718-C, Local Sales and Utilize Revenue enhancement Rates on Clothing and Footwear.
[5] This exemption does not apply to locally imposed sales and use taxes, unless the county or metropolis imposing those taxes elected the exemption. Encounter Pub 718-South, Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Free energy Systems Equipment and Pub 718-CS, Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment .
Annotation: A Revenue enhancement Bulletin is an informational document designed to provide general guidance in simplified language on a topic of involvement to taxpayers. It is authentic equally of the date issued. However, taxpayers should be aware that subsequent changes in the Taxation Constabulary or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does non comprehend every situation and is non intended to supervene upon the constabulary or change its meaning.
Updated:
Is Material Purchased For Insurance Repairs Taxable In Nj,
Source: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/quick_reference_guide_for_taxable_and_exempt_property_and_services.htm
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