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TSB-A-97(72) - Department of Taxation and Finance

TSB-A-97(72) - Department of Taxation and Finance 2025

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The document outlines changes to the New York State Sales and Use Tax Law regarding the installation of floor coverings, effective June 1, 1989. It specifies that most installations will now be considered taxable tangible personal property rather than capital improvements, with exceptions for initial installations in new constructions, additions, or total reconstructions. The document also details definitions related to these terms and emphasizes the need for a revised Certificate of Capital Improvement for tax-exempt installations.

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What is NYS DTF sales tax?

Purchases above $110 are subject to a 4.5% NYC sales tax and a 4% NY State sales tax. The City Sales Tax rate is 4.5%, NY State Sales and use tax is 4% and the Metropolitan Commuter Transportation District surcharge of 0.375% for a total sales and use tax of 8.875 percent.

Who must register for NYS sales tax?

If you plan to sell taxable tangible personal property or taxable services in New York State (even if you plan to make sales from your home), you must obtain a Certificate of Authority before starting your business. You must register with the New York State Department of Taxation and Finance to obtain the certificate.

Who is subject to NY 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 items are exempt from sales tax in New York?

Heres a list of some of the exemptions on sales tax in New York: Services are generally exempt, unless specifically taxable. Certain groceries. Menstrual hygiene products. Newspapers and periodicals. College textbooks. Over-the-counter and prescription drugs and medicines.

What is a letter ruling for the NYS Department of Taxation?

A Letter Ruling is a written document that states the Department of Finances position on how a law is applied to a specific set of facts submitted by the taxpayer. A Letter Ruling may be requested for any tax or charge that we administer. Our Legal Division issues Letter Rulings on behalf of the Finance Commissioner.

Who is tax-exempt in NY?

To claim exemption from New York State and City withholding taxes, you must docHub the following conditions in writing: You must be under age 18, or over age 65, or a full-time student under age 25 and. You did not have a New York income tax liability for the previous year; and.

Who must pay NYS sales tax?

Vendors selling taxable goods and services must register Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Sales of services are generally exempt from New York sales tax unless they are specifically taxable.

TSB-A-97(72) - Department of Taxation and Finance 2025

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