Real Property Capital Improvements and Repairs

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Taxation and Finance, Department of State
Sales tax on contracting work done on real property is not always collected. If the work done is a capital improvement, it is exempt from sales tax. However, installation, repair, and maintenance work incurs a sales tax.


For more information, contact:

NYS Department of Taxation and Finance
RETT Return Processing
PO Box 5045
Albany, NY 12205-5045
Phone: (518) 457-8637

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