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TSB-A-98(82) - Department of Taxation and Finance

TSB-A-98(82) - Department of Taxation and Finance 2025

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The document is an Advisory Opinion from the New York State Department of Taxation and Finance regarding the sales tax implications for various interior decorating and design services. It addresses whether specific services, including those performed by licensed and unlicensed individuals, are subject to sales tax under New York Tax Law. The opinion clarifies that certain services requiring licensed professionals are exempt from sales tax, while others, particularly those involving unlicensed individuals or specific types of drawings, may be taxable.

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Are consulting services taxable in New York?

In New York state, professional services are generally not subject to sales tax.

What services are exempt from sales tax in New York?

Gas, electricity, refrigeration, steam, telephone, and television services. Barbers, beauticians, hair restoration, manicures, pedicures, electrolysis, massage, and other similar services. Occupancy of hotel and motel rooms. Cleaning, maintenance, and repair services.

Who must register for NYS sales tax?

Every person who sells taxable tangible personal property or taxable services (even if you make sales from your home, are a temporary vendor, or only sell once a year) must register with the Tax Department through New York Business Express before beginning business.

Which customers are tax exempt?

Depending on the state, these may include government entities, non-profits, and schools, to name a few. It is the buyers responsibility to provide their exemption certificates in order to not be charged sales tax, and sellers need to keep documentation of these exemptions on file.

Who is subject to New York State tax?

As a resident, you pay state tax (and city tax if a New York City or Yonkers resident) on all your income no matter where it is earned. As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state.

Is mold remediation taxable in NY?

Mold Inspection Services are exempt from Sales tax Mold inspection services such as mold testing and visual inspections that are used to determine the presence of mold as well as provide estimates for remediation are considered nontaxable.

Who must pay NYS sales tax?

Sales tax - applies to retail sales of certain tangible personal property and services. Use tax - applies if you buy tangible personal property and services outside the state and use it within New York State. Clothing and footwear under $110 are exempt from New York City and NY State sales tax.

What is NYS DTF sales tax?

There is no longer sales tax on clothing and footwear costing under $110. Clothing and footwear costing $110 or more per item is subject to the full 8.875 percent tax rate. Visit the New York State Department of Taxation and Finance website.

TSB-A-98(82) - Department of Taxation and Finance 2025

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