jamnmore
LIF Adult
Member since 6/16 989 total posts
Name:
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Paying Tax on a service
As a business we were fined during a sales tax audit for not paying tax on our cleaning service.
Found this on NYS Site:
Examples of taxable tangible personal property, services, and transactions that are subject to sales tax are:
tangible personal property:
furniture, appliances, and light fixtures;
certain clothing and footwear;
machinery and equipment, parts, tools, and supplies;
computers;
prewritten (canned/off-the-shelf/standard) computer software (whether transferred by CD-ROM, Internet download, remote access, etc.);
motor vehicles;
boats and yachts;
fuels (for example, gasoline, diesel fuel, and kero-jet fuel);
candy and confections;
bottled water;
soda and beer;
cigarettes and tobacco products;
cosmetics and toiletries;
jewelry;
artistic items such as sketches, paintings, and photographs;
animals (for example, dogs, cats, or pet birds);
food and supplies for animals;
trees, shrubs, and seeds;
coins and other monetary items, when purchased for purposes other than for use as a medium of exchange;
building materials; and
prepaid telephone calling cards.
restaurant food and drink;
utility and (intrastate) telecommunication services;
telephone answering services;
prepaid telephone calling services;
mobile telecommunication services;
certain information services;
processing, fabricating, printing, or imprinting of tangible personal property for a customer who furnishes the tangible personal property and doesn’t plan to resell it;
maintaining, installing, servicing, and repairing of tangible personal property;
storing tangible personal property (does not include certain rentals of mini-storage units that constitute the rental of real property - see Tax Bulletin Household Movers and Warehousers - General (permanent) storage and portable storage containers (TB-ST-340) and TSB-M-86(3)S, Taxable Status of the Rental of Self-Service Mini-Storage Units);
maintaining, servicing, and repairing real property;
certain parking and garaging or storing of motor vehicles;
interior decorating and design services;
protective and detective services;
passenger transportation services with a driver using limousines, black cars, and certain other motor vehicles (not including taxi and bus services - see TSB-M-09(7)S, Additional Guidance Relating to the Sales Tax on Certain Transportation Services), and TSB-M-13(2)S, Revised Policy Concerning the Application of the Sales Tax Exclusion for Certain Transportation Services Provided by an Affiliated Livery Vehicle in New York City;
furnishing or providing entertainment or information by telephony or telegraphy or by telephone or telegraph service, provided, for example, over phone numbers with an 800 or 900 prefix;
hotel occupancy;
admission charges to a place of amusement;
social and athletic club dues; and
certain portions of cabaret charges.
Message edited 7/12/2017 2:35:06 PM.
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tray831
Dee-licious!
Member since 3/06 5355 total posts
Name:
His Baby
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Re: Paying Tax on a service
It seems like Pool Maintenance (cleaning/vacuuming I would think is considered "maintenance")....falls into the Taxable category:
Are services subject to sales tax in New York?
In the state of New York, some types of services are considered to be taxable. Services which provide maintenance or repairing real, tangible property, it is usually considered to be taxable. Some examples of these types of services are(but not limited to) lawn care, landscaping, snow removal services, swimming pool maintenance, plumbing repairs, and house painting.
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