§ 1105. Imposition of sales tax. On and after June first, nineteenhundred seventy-one, there is hereby imposed and there shall be paid atax of four percent upon:(a) The receipts from every retail sale of tangible personal property,except as otherwise provided in this article.
(b) (1) The receipts from every sale, other than sales for resale, ofthe following: (A) gas, electricity, refrigeration and steam, and gas,electric, refrigeration and steam service of whatever nature, includingthe transportation, transmission or distribution of gas or electricity,even if sold separately; (B) telephony and telegraphy and telephone andtelegraph service of whatever nature except interstate and internationaltelephony and telegraphy and telephone and telegraph service and exceptany telecommunications service the receipts from the sale of which aresubject to tax under paragraph two of this subdivision; (C) a telephoneanswering service; and (D) a prepaid telephone calling service.
(2) The receipts from every sale of mobile telecommunications serviceprovided by a home service provider, other than sales for resale, thatare voice services, or any other services that are taxable undersubparagraph (B) of paragraph one of this subdivision, sold for a fixedperiodic charge (not separately stated), whether or not sold with otherservices.
(3) The tax imposed pursuant to this subdivision is imposed onreceipts from charges for intrastate mobile telecommunications serviceof whatever nature in any state if the mobile telecommunicationscustomer's place of primary use is in this state.
(4) (A) For the purpose of subparagraph (B) of paragraph one of thissubdivision, receipts from the sale of telephony or telephone serviceconstituting the actual delivery of telephony or telephone service undera prepaid telephone calling service (for instance, when the receipt isrepresented by a debit to a prepaid account) shall be excluded from thereceipts subject to tax under such subparagraph; and (B) for purposes ofsubparagraph (B) of paragraph one and paragraph two of this subdivision,a particular sale of telephony or telephone service to a vendor thatresells such telephony or telephone service as a component of a prepaidtelephone calling service shall be deemed a sale for resale of telephonyor telegraph service.
(c) The receipts from every sale, except for resale, of the followingservices:
(1) The furnishing of information by printed, mimeographed ormultigraphed matter or by duplicating written or printed matter in anyother manner, including the services of collecting, compiling oranalyzing information of any kind or nature and furnishing reportsthereof to other persons, but excluding the furnishing of informationwhich is personal or individual in nature and which is not or may not besubstantially incorporated in reports furnished to other persons, andexcluding the services of advertising or other agents, or other personsacting in a representative capacity, and information services used bynewspapers, electronic news services, radio broadcasters and televisionbroadcasters in the collection and dissemination of news, and excludingmeteorological services.
(2) Producing, fabricating, processing, printing or imprintingtangible personal property, performed for a person who directly orindirectly furnishes the tangible personal property, not purchased byhim for resale, upon which services are performed.
(3) Installing tangible personal property, excluding a mobile home, ormaintaining, servicing or repairing tangible personal property,including a mobile home, not held for sale in the regular course ofbusiness, whether or not the services are performed directly or by meansof coin-operated equipment or by any other means, and whether or not anytangible personal property is transferred in conjunction therewith,except:
(i) such services rendered by an individual who is engaged directly bya private home owner or lessee in or about his residence and who is notin a regular trade or business offering his services to the public; and
(ii) any receipts from laundering, dry-cleaning, tailoring, weaving,pressing, shoe repairing and shoe shining; and
(iii) for installing property which, when installed, will constitutean addition or capital improvement to real property, property or land,as the terms real property, property or land are defined in the realproperty tax law as such term capital improvement is defined inparagraph nine of subdivision (b) of section eleven hundred one of thischapter; and
(iv) such services rendered with respect to commercial vessels andproperty used by or purchased for the use of such vessels, as suchvessels and property are specified in paragraph eight of subdivision (a)of section eleven hundred fifteen of this article; and
See AlsoTax-Exempt Forms: Applying for Tax-Exempt Status - Intuit TurboTax BlogZ-Lite - Cape Harbor - 2 Light Flush Mount In Transitional Style-6.5 Inches TallG.R. No. L-30232 Luzon Stevedoring Corp. v. Court of Tax AppealsRepublic Act No. 5520 City Charter of Dipolog(v) such services rendered with respect to commercial aircraft,machinery or equipment and property used by or purchased for the use ofsuch aircraft as such aircraft, machinery or equipment, and property arespecified in paragraph twenty-one of subdivision (a) of section elevenhundred fifteen of this article; and
(vi) such services rendered with respect to tangible personal propertyfor use or consumption predominantly either in the production for saleof tangible personal property by farming or in a commercial horseboarding operation, or in both, as such tangible personal property isspecified in paragraph six of subdivision (a) of section eleven hundredfifteen of this article.
(vii) such services rendered with respect to fishing vessels andproperty used by or purchased for such vessels as such vessels arespecified in paragraph twenty-four of subdivision (a) of section elevenhundred fifteen of this article.
(viii) such services rendered with respect to railroad rolling stockprimarily engaged in carrying freight in intrastate, interstate orforeign commerce, but not including any charge for parts or othertangible personal property whether such property has become a physicalcomponent part of the property upon which the services are performed orhas been transferred to the purchaser of the services in conjunctionwith the performance of the services subject to the tax.
(ix) such services rendered with respect to tangible property used orconsumed directly and predominantly in the production for sale of gas oroil by manufacturing, processing, generating, assembling, refining,mining, or extracting.
(x) such services rendered with respect to property described inparagraph twelve-a of subdivision (a) of section eleven hundred fifteenof this article.
* (xi) Such services rendered with respect to property described inparagraph twelve-b of section eleven hundred fifteen of this article.
* NB Expired September 1, 2003
Provided, however, that nothing contained in this paragraph threeshall be construed to exclude from tax under this paragraph or undersubdivision (b) of this section any charge, made by a person furnishingservice subject to tax under subdivision (b) of this section, forinstalling property at the premises of a purchaser of such a taxableservice for use in connection with such service.
(4) Storing all tangible personal property not held for sale in theregular course of business and the rental of safe deposit boxes orsimilar space.
(5) Maintaining, servicing or repairing real property, property orland, as such terms are defined in the real property tax law, whetherthe services are performed in or outside of a building, as distinguishedfrom adding to or improving such real property, property or land, by acapital improvement as such term capital improvement is defined inparagraph nine of subdivision (b) of section eleven hundred one of thisarticle, but excluding (i) services rendered by an individual who is notin a regular trade or business offering his services to the public, (ii)services rendered directly with respect to real property, property orland used or consumed directly and predominantly in the production forsale of gas or oil by manufacturing, processing, generating, assembling,refining, mining, or extracting, (iii) services rendered with respect toreal property, property or land used or consumed predominantly either inthe production of tangible personal property, for sale, by farming or ina commercial horse boarding operation, or in both and (iv) services ofremoval of waste material from a facility regulated as a transferstation or construction and demolition debris processing facility by thedepartment of environmental conservation, provided that the wastematerial to be removed was not generated by the facility.
(6) Providing parking, garaging or storing for motor vehicles bypersons operating a garage (other than a garage which is part ofpremises occupied solely as a private one or two family dwelling),parking lot or other place of business engaged in providing parking,garaging or storing for motor vehicles provided, however, this paragraphshall not apply to such facilities owned and operated by a publiccorporation, as defined by section sixty-six of the general constructionlaw, other than a public benefit corporation, as defined by such sectionsixty-six, created by interstate compact or at least half of whosemembers are appointed by the governor, or any agency or instrumentalityof a municipal corporation or district corporation as defined by suchsection sixty-six. Provided, however, receipts for such services paid toa homeowner's association by its members or receipts paid by members ofa homeowner's association to a person leasing the parking facility fromthe homeowner's association shall not be subject to the tax imposed bythis paragraph. For purposes of this paragraph, a homeowner'sassociation is an association (including a cooperative housing orapartment corporation) (i) the membership of which is comprisedexclusively of owners or residents of residential dwelling units,including owners of units in a condominium, and including shareholdersin a cooperative housing or apartment corporation, where such units arelocated in a defined geographical area such as a housing development orsubdivision and (ii) which owns or operates a garage, parking lot orother place of business engaged in providing parking, garaging orstoring for motor vehicles located in such area for use (whether or notexclusive) by such owners or residents.
(7) Interior decorating and designing services, (whether or not inconjunction with the sale of tangible personal property), by whomsoeverperformed, including interior decorators and designers, architects orengineers; notwithstanding the foregoing, such services shall notinclude services which consist of the practice of architecture, asdefined in section seventy-three hundred one of the education law, orthe practice of engineering, as defined in section seventy-two hundredone of the education law, if the services are performed by an architector engineer having a license or permit under the education law.
* (8) Protective and detective services, including, but not limitedto, all services provided by or through alarm or protective systems ofevery nature, including, but not limited to, protection againstburglary, theft, fire, water damage or any malfunction of industrialprocesses or any other malfunction of or damage to property or injury topersons, detective agencies, armored car services and guard, patrol andwatchman services of every nature other than the performance of suchservices by a port watchman licensed by the waterfront commission of NewYork harbor, whether or not tangible personal property is transferred inconjunction therewith.
* NB Effective until June 30, 2024
* (8) Protective and detective services, including, but not limitedto, all services provided by or through alarm or protective systems ofevery nature, including, but not limited to, protection againstburglary, theft, fire, water damage or any malfunction of industrialprocesses or any other malfunction of or damage to property or injury topersons, detective agencies, armored car services and guard, patrol andsecurity services of every nature other than the performance of suchservices by a security officer licensed by the New York WaterfrontCommission or the waterfront commission of New York harbor, whether ornot tangible personal property is transferred in conjunction therewith.
* NB Effective June 30, 2024
(9) (i) The furnishing or provision of an entertainment service or ofan information service (but not an information service subject to taxunder paragraph one of this subdivision), which is furnished, provided,or delivered by means of telephony or telegraphy or telephone ortelegraph service (whether intrastate or interstate) of whatever nature,such as entertainment or information services provided through 800 or900 numbers or mass announcement services or interactive informationnetwork services. Provided, however, that in no event (i) shall thefurnishing or provision of an information service be taxed under thisparagraph unless it would otherwise be subject to taxation underparagraph one of this subdivision if it were furnished by printed,mimeographed or multigraphed matter or by duplicating written or printedmatter in any other manner nor (ii) shall the provision of cabletelevision service to customers be taxed under this paragraph.
(ii) Notwithstanding the rate and date set forth in the openingundesignated paragraph of this section and notwithstanding the openingundesignated paragraph of this subdivision, on and after Septemberfirst, nineteen hundred ninety-three, in addition to any other taximposed under this section, and in addition to any other tax or feeimposed under any other provision of law, there is hereby imposed andthere shall be paid an additional tax at the rate of five percent uponthe receipts which are subject to tax under subparagraph (i) of thisparagraph on the furnishing or provision of an entertainment orinformation service which is received by the customer exclusively in anaural manner. Such additional tax shall not be imposed by section elevenhundred seven, eleven hundred eight or eleven hundred nine of thisarticle and shall not be included among the taxes authorized to beimposed pursuant to the authority of article twenty-nine of thischapter.
(10) Transportation service, whether or not any tangible personalproperty is transferred in conjunction therewith, and regardless ofwhether the charge is paid in this state or out of state so long as theservice is provided in this state.
Wages, salaries and other compensation paid by an employer to anemployee for performing as an employee the services described inparagraphs (1) through (9) of this subdivision (c) are not receiptssubject to the taxes imposed under such subdivision.
(d) (i) The receipts from every sale, other than sales for resale, ofbeer, wine or other alcoholic beverages or any other drink of anynature, or from every sale, other than sales for resale, of food anddrink of any nature or of food alone, when sold in or by restaurants,taverns or other establishments in this state, or by caterers, includingin the amount of such receipts any cover, minimum, entertainment orother charge made to patrons or customers (except those receipts taxedpursuant to subdivision (f) of this section):
(1) in all instances where the sale is for consumption on the premiseswhere sold;
(2) in those instances where the vendor or any person whose servicesare arranged for by the vendor, after the delivery of the food or drinkby or on behalf of the vendor for consumption off the premises of thevendor, serves or assists in serving, cooks, heats or provides otherservices with respect to the food or drink; and
(3) in those instances where the sale is made through a vendingmachine that is activated by use of coin, currency, credit card or debitcard (except the sale of drinks in a heated state made through such avending machine) or is for consumption off the premises of the vendor,except where food (other than sandwiches) or drink or both are (A) soldin an unheated state and, (B) are of a type commonly sold forconsumption off the premises and in the same form and condition,quantities and packaging, in establishments which are food stores otherthan those principally engaged in selling foods prepared and ready to beeaten.
(ii) The tax imposed by this subdivision shall not apply to:
(A) food or drink which is sold to an air line for consumption whilein flight;
(B) food or drink sold to a student of a nursery school, kindergarten,elementary or secondary school at a restaurant or cafeteria located onthe premises of such a school, or food or drink, other than beer, wine,or other alcoholic beverages, sold at a restaurant, tavern or otherestablishment located on the premises of a college, university or aschool (other than a nursery school, kindergarten, elementary orsecondary school) to a student enrolled therein who purchases such foodor drink under a contractual arrangement whereby the student does notpay cash at the time he is served, provided the school, college oruniversity described in this subparagraph is operated by an exemptorganization described in subdivision (a) of section eleven hundredsixteen, or is created, incorporated, registered, or licensed by thestate legislature or pursuant to the education law or the regulations ofthe commissioner of education, or is incorporated by the regents of theuniversity of the State of New York or with their consent or the consentof the commissioner of education as provided in section two hundredsixteen of the education law; and
(C) Sales by a brewery licensed under section fifty-one of thealcoholic beverage control law, or a farm brewery licensed under sectionfifty-one-a of such law, of no more than four samples of beer notexceeding four fluid ounces each, and each sample shall be a differentbeer than the others. Only a customer's first purchase during eachcalendar day at each licensed entity shall be exempt under thissubparagraph.
(e) (1) The rent for every occupancy of a room or rooms in a hotel inthis state, except that the tax shall not be imposed upon (i) apermanent resident, or (ii) where the rent is not more than at the rateof two dollars per day.
(2) Except as provided in subdivision (r) of section eleven hundredeleven of this part, when occupancy is provided, for a singleconsideration, with property, services, amusem*nt charges, or any otheritems, the separate sale of which is not subject to tax under thisarticle, and the rent paid for such occupancy does not qualify for theexemption in subdivision (kk) of section eleven hundred fifteen of thisarticle, the entire consideration shall be treated as rent subject totax under paragraph one of this subdivision; provided, however, thatwhere the amount of the rent for occupancy is stated separately from theprice of such property, services, amusem*nt charges, or other items, onany sales slip, invoice, receipt, or other statement given the occupant,and such rent is reasonable in relation to the value of such property,services, amusem*nt charges or other items, only such separately statedrent will be subject to tax under paragraph one of this subdivision.
(f) (1) Any admission charge where such admission charge is in excessof ten cents to or for the use of any place of amusem*nt in the state,except charges for admission to combative sports which charges are taxedunder any other law of this state, or dramatic or musical artsperformances, or live circus performances, or motion picture theaters,and except charges to a patron for admission to, or use of, facilitiesfor sporting activities in which such patron is to be a participant,such as bowling alleys and swimming pools. For any person having thepermanent use or possession of a box or seat or a lease or a license,other than a season ticket, for the use of a box or seat at a place ofamusem*nt, the tax shall be upon the amount for which a similar box orseat is sold for each performance or exhibition at which the box or seatis used or reserved by the holder, licensee or lessee, and shall be paidby the holder, licensee or lessee.
(2) (i) The dues paid to any social or athletic club in this state ifthe dues of an active annual member, exclusive of the initiation fee,are in excess of ten dollars per year, and on the initiation fee alone,regardless of the amount of dues, if such initiation fee is in excess often dollars. Where the tax on dues applies to any such social orathletic club, the tax shall be paid by all members, other than honorarymembers, thereof regardless of the amount of their dues, and shall bepaid on all dues or initiation fees for a period commencing on or afterAugust first, nineteen hundred sixty-five. In the case of a lifemembership, the tax shall be upon the amount paid as life membershipdues, however, a life member, other than an honorary member, paying anannual sales tax, based on the dues of an active annual member, shallcontinue such payments until the total amount of such tax paid is equalto the amount of tax that would have otherwise been due had the tax beenimposed at the time such paid life membership has been purchased and atthe then applicable rate.
(ii) Dues and initiation fees paid to the following shall not besubject to the tax imposed by this paragraph:
(A) A fraternal society, order or association operating under thelodge system;
(B) Any fraternal association of students of a college or university;
(C) A homeowners association. For purposes of this subparagraph, ahomeowners association is an association (including a cooperativehousing or apartment corporation) (I) the membership of which iscomprised exclusively of owners or residents of residential dwellingunits, including owners of units in a condominium, and includingshareholders in a cooperative housing or apartment corporation, wheresuch units are located in a defined geographical area such as a housingdevelopment or subdivision and (II) which operates social or athleticfacilities located in such area for use (whether or not exclusive) bysuch owners or residents.
(3) The amount paid as charges of a roof garden, cabaret or othersimilar place in the state.
