"Tangible personal property" means any kind of physical personal property that has a material existence and is perceptible to the human senses. Sales of tangible personal property and certain services are subject to sales tax when delivered in New York State. Taxable goods and services include:
- tangible personal property (unless specifically exempt);
- gas, electricity, refrigeration and steam, and telephone service;
- selected services;
- food and beverages sold by restaurants, taverns, and caterers;
- hotel occupancy; and
- certain admission charges and dues
This regulation applies to sales or services provided from your own home as well.
For more detailed information about what sales are subject to tax, consult the Quick Reference Guide in "Additional Resources." For more information, contact the Department of Taxation and Finance.
Sales Tax Registration Unit
W.A. Harriman Campus, Building 8
Albany, NY 12227-0155
Phone: (518) 485-2889
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