The term tangible personal property means any kind of physical personal property that has a material existence and is perceptible to the human senses (in other words, something you can see and touch). See the listing below for examples of taxable tangible personal property and services. You should consult our publications and tax bulletins for more detailed explanations of what property and services are subject to sales tax. Whether sales of a particular good or service are taxable may depend on many factors. Sales of services are generally exempt from New York sales tax unless they are specifically taxable. ![]() Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Quick Reference Guide for Taxable and Exempt Property and Services Tax Bulletin ST-740 (TB-ST-740) Metropolitan transportation mobility tax.
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