New York State Department of Taxation and Finance N Annual Schedule N A97 Taxes on Selected Services 2025

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Sales of services are generally exempt from New York sales tax unless they are specifically taxable.
Sales and uses of interior decorating and design services in New York City are subject only to the 4% state tax and the ⅜% MCTD tax. Interior decorating and design services are exempt from New York Citys local sales and use taxes.
In New York state, professional services are generally not subject to sales tax. How are professional services corporations taxed?
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 2024; and you do not expect to have a New York income tax liability for 2025 (for this purpose, you have a tax liability if your return shows tax before the allowance of any credit
Form ST-101, New York State and Local Annual Sales and Use Tax Return.
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People also ask

All charges for materials and labor that you bill to your customer for any repair, maintenance, or installation project, including any expenses or other markups, are taxable.
Generally, whether you have to collect sales tax for a hobby will depend on whether you engage in the hobby for sport, for recreation, or to make a profit.
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.

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