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SECTION 1105
Imposition of sales tax
Tax (TAX) CHAPTER 60, ARTICLE 28, PART 2
§ 1105. Imposition of sales tax. On and after June first, nineteen
hundred seventy-one, there is hereby imposed and there shall be paid a
tax 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, of
the following: (A) gas, electricity, refrigeration and steam, and gas,
electric, refrigeration and steam service of whatever nature, including
the transportation, transmission or distribution of gas or electricity,
even if sold separately; (B) telephony and telegraphy and telephone and
telegraph service of whatever nature except interstate and international
telephony and telegraphy and telephone and telegraph service and except
any telecommunications service the receipts from the sale of which are
subject to tax under paragraph two of this subdivision; (C) a telephone
answering service; and (D) a prepaid telephone calling service.

(2) The receipts from every sale of mobile telecommunications service
provided by a home service provider, other than sales for resale, that
are voice services, or any other services that are taxable under
subparagraph (B) of paragraph one of this subdivision, sold for a fixed
periodic charge (not separately stated), whether or not sold with other
services.

(3) The tax imposed pursuant to this subdivision is imposed on
receipts from charges for intrastate mobile telecommunications service
of whatever nature in any state if the mobile telecommunications
customer's place of primary use is in this state.

(4) (A) For the purpose of subparagraph (B) of paragraph one of this
subdivision, receipts from the sale of telephony or telephone service
constituting the actual delivery of telephony or telephone service under
a prepaid telephone calling service (for instance, when the receipt is
represented by a debit to a prepaid account) shall be excluded from the
receipts subject to tax under such subparagraph; and (B) for purposes of
subparagraph (B) of paragraph one and paragraph two of this subdivision,
a particular sale of telephony or telephone service to a vendor that
resells such telephony or telephone service as a component of a prepaid
telephone calling service shall be deemed a sale for resale of telephony
or telegraph service.

(c) The receipts from every sale, except for resale, of the following
services:

(1) The furnishing of information by printed, mimeographed or
multigraphed matter or by duplicating written or printed matter in any
other manner, including the services of collecting, compiling or
analyzing information of any kind or nature and furnishing reports
thereof to other persons, but excluding the furnishing of information
which is personal or individual in nature and which is not or may not be
substantially incorporated in reports furnished to other persons, and
excluding the services of advertising or other agents, or other persons
acting in a representative capacity, and information services used by
newspapers, electronic news services, radio broadcasters and television
broadcasters in the collection and dissemination of news, and excluding
meteorological services.

(2) Producing, fabricating, processing, printing or imprinting
tangible personal property, performed for a person who directly or
indirectly furnishes the tangible personal property, not purchased by
him for resale, upon which services are performed.

(3) Installing tangible personal property, excluding a mobile home, or
maintaining, servicing or repairing tangible personal property,
including a mobile home, not held for sale in the regular course of
business, whether or not the services are performed directly or by means
of coin-operated equipment or by any other means, and whether or not any
tangible personal property is transferred in conjunction therewith,
except:

(i) such services rendered by an individual who is engaged directly by
a private home owner or lessee in or about his residence and who is not
in 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 constitute
an addition or capital improvement to real property, property or land,
as the terms real property, property or land are defined in the real
property tax law as such term capital improvement is defined in
paragraph nine of subdivision (b) of section eleven hundred one of this
chapter; and

(iv) such services rendered with respect to commercial vessels and
property used by or purchased for the use of such vessels, as such
vessels and property are specified in paragraph eight of subdivision (a)
of section eleven hundred fifteen of this article; and

(v) such services rendered with respect to commercial aircraft,
machinery or equipment and property used by or purchased for the use of
such aircraft as such aircraft, machinery or equipment, and property are
specified in paragraph twenty-one of subdivision (a) of section eleven
hundred fifteen of this article; and

(vi) such services rendered with respect to tangible personal property
for use or consumption predominantly either in the production for sale
of tangible personal property by farming or in a commercial horse
boarding operation, or in both, as such tangible personal property is
specified in paragraph six of subdivision (a) of section eleven hundred
fifteen of this article.

(vii) such services rendered with respect to fishing vessels and
property used by or purchased for such vessels as such vessels are
specified in paragraph twenty-four of subdivision (a) of section eleven
hundred fifteen of this article.

(viii) such services rendered with respect to railroad rolling stock
primarily engaged in carrying freight in intrastate, interstate or
foreign commerce, but not including any charge for parts or other
tangible personal property whether such property has become a physical
component part of the property upon which the services are performed or
has been transferred to the purchaser of the services in conjunction
with the performance of the services subject to the tax.

(ix) such services rendered with respect to tangible property used or
consumed directly and predominantly in the production for sale of gas or
oil by manufacturing, processing, generating, assembling, refining,
mining, or extracting.

(x) such services rendered with respect to property described in
paragraph twelve-a of subdivision (a) of section eleven hundred fifteen
of this article.

* (xi) Such services rendered with respect to property described in
paragraph twelve-b of section eleven hundred fifteen of this article.

* NB Expired September 1, 2003

Provided, however, that nothing contained in this paragraph three
shall be construed to exclude from tax under this paragraph or under
subdivision (b) of this section any charge, made by a person furnishing
service subject to tax under subdivision (b) of this section, for
installing property at the premises of a purchaser of such a taxable
service for use in connection with such service.

(4) Storing all tangible personal property not held for sale in the
regular course of business and the rental of safe deposit boxes or
similar space.

(5) Maintaining, servicing or repairing real property, property or
land, as such terms are defined in the real property tax law, whether
the services are performed in or outside of a building, as distinguished
from adding to or improving such real property, property or land, by a
capital improvement as such term capital improvement is defined in
paragraph nine of subdivision (b) of section eleven hundred one of this
article, but excluding (i) services rendered by an individual who is not
in a regular trade or business offering his services to the public, (ii)
services rendered directly with respect to real property, property or
land used or consumed directly and predominantly in the production for
sale of gas or oil by manufacturing, processing, generating, assembling,
refining, mining, or extracting, (iii) services rendered with respect to
real property, property or land used or consumed predominantly either in
the production of tangible personal property, for sale, by farming or in
a commercial horse boarding operation, or in both and (iv) services of
removal of waste material from a facility regulated as a transfer
station or construction and demolition debris processing facility by the
department of environmental conservation, provided that the waste
material to be removed was not generated by the facility.

(6) Providing parking, garaging or storing for motor vehicles by
persons operating a garage (other than a garage which is part of
premises 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 paragraph
shall not apply to such facilities owned and operated by a public
corporation, as defined by section sixty-six of the general construction
law, other than a public benefit corporation, as defined by such section
sixty-six, created by interstate compact or at least half of whose
members are appointed by the governor, or any agency or instrumentality
of a municipal corporation or district corporation as defined by such
section sixty-six. Provided, however, receipts for such services paid to
a homeowner's association by its members or receipts paid by members of
a homeowner's association to a person leasing the parking facility from
the homeowner's association shall not be subject to the tax imposed by
this paragraph. For purposes of this paragraph, a homeowner's
association is an association (including a cooperative housing or
apartment corporation) (i) the membership of which is comprised
exclusively of owners or residents of residential dwelling units,
including owners of units in a condominium, and including shareholders
in a cooperative housing or apartment corporation, where such units are
located in a defined geographical area such as a housing development or
subdivision and (ii) which owns or operates a garage, parking lot or
other place of business engaged in providing parking, garaging or
storing for motor vehicles located in such area for use (whether or not
exclusive) by such owners or residents.

(7) Interior decorating and designing services, (whether or not in
conjunction with the sale of tangible personal property), by whomsoever
performed, including interior decorators and designers, architects or
engineers; notwithstanding the foregoing, such services shall not
include services which consist of the practice of architecture, as
defined in section seventy-three hundred one of the education law, or
the practice of engineering, as defined in section seventy-two hundred
one of the education law, if the services are performed by an architect
or engineer having a license or permit under the education law.

(8) Protective and detective services, including, but not limited to,
all services provided by or through alarm or protective systems of every
nature, including, but not limited to, protection against burglary,
theft, fire, water damage or any malfunction of industrial processes or
any other malfunction of or damage to property or injury to persons,
detective agencies, armored car services and guard, patrol and watchman
services of every nature other than the performance of such services by
a port watchman licensed by the waterfront commission of New York
harbor, whether or not tangible personal property is transferred in
conjunction therewith.

(9) (i) The furnishing or provision of an entertainment service or of
an information service (but not an information service subject to tax
under paragraph one of this subdivision), which is furnished, provided,
or delivered by means of telephony or telegraphy or telephone or
telegraph service (whether intrastate or interstate) of whatever nature,
such as entertainment or information services provided through 800 or
900 numbers or mass announcement services or interactive information
network services. Provided, however, that in no event (i) shall the
furnishing or provision of an information service be taxed under this
paragraph unless it would otherwise be subject to taxation under
paragraph one of this subdivision if it were furnished by printed,
mimeographed or multigraphed matter or by duplicating written or printed
matter in any other manner nor (ii) shall the provision of cable
television service to customers be taxed under this paragraph.

(ii) Notwithstanding the rate and date set forth in the opening
undesignated paragraph of this section and notwithstanding the opening
undesignated paragraph of this subdivision, on and after September
first, nineteen hundred ninety-three, in addition to any other tax
imposed under this section, and in addition to any other tax or fee
imposed under any other provision of law, there is hereby imposed and
there shall be paid an additional tax at the rate of five percent upon
the receipts which are subject to tax under subparagraph (i) of this
paragraph on the furnishing or provision of an entertainment or
information service which is received by the customer exclusively in an
aural manner. Such additional tax shall not be imposed by section eleven
hundred seven, eleven hundred eight or eleven hundred nine of this
article and shall not be included among the taxes authorized to be
imposed pursuant to the authority of article twenty-nine of this
chapter.

(10) Transportation service, whether or not any tangible personal
property is transferred in conjunction therewith, and regardless of
whether the charge is paid in this state or out of state so long as the
service is provided in this state.

Wages, salaries and other compensation paid by an employer to an
employee for performing as an employee the services described in
paragraphs (1) through (9) of this subdivision (c) are not receipts
subject to the taxes imposed under such subdivision.

(d) (i) The receipts from every sale, other than sales for resale, of
beer, wine or other alcoholic beverages or any other drink of any
nature, or from every sale, other than sales for resale, of food and
drink of any nature or of food alone, when sold in or by restaurants,
taverns or other establishments in this state, or by caterers, including
in the amount of such receipts any cover, minimum, entertainment or
other charge made to patrons or customers (except those receipts taxed
pursuant to subdivision (f) of this section):

(1) in all instances where the sale is for consumption on the premises
where sold;

(2) in those instances where the vendor or any person whose services
are arranged for by the vendor, after the delivery of the food or drink
by or on behalf of the vendor for consumption off the premises of the
vendor, serves or assists in serving, cooks, heats or provides other
services with respect to the food or drink; and

(3) in those instances where the sale is made through a vending
machine that is activated by use of coin, currency, credit card or debit
card (except the sale of drinks in a heated state made through such a
vending machine) or is for consumption off the premises of the vendor,
except where food (other than sandwiches) or drink or both are (A) sold
in an unheated state and, (B) are of a type commonly sold for
consumption off the premises and in the same form and condition,
quantities and packaging, in establishments which are food stores other
than those principally engaged in selling foods prepared and ready to be
eaten.

(ii) The tax imposed by this subdivision shall not apply to:

(A) food or drink which is sold to an air line for consumption while
in flight;

(B) food or drink sold to a student of a nursery school, kindergarten,
elementary or secondary school at a restaurant or cafeteria located on
the premises of such a school, or food or drink, other than beer, wine,
or other alcoholic beverages, sold at a restaurant, tavern or other
establishment located on the premises of a college, university or a
school (other than a nursery school, kindergarten, elementary or
secondary school) to a student enrolled therein who purchases such food
or drink under a contractual arrangement whereby the student does not
pay cash at the time he is served, provided the school, college or
university described in this subparagraph is operated by an exempt
organization described in subdivision (a) of section eleven hundred
sixteen, or is created, incorporated, registered, or licensed by the
state legislature or pursuant to the education law or the regulations of
the commissioner of education, or is incorporated by the regents of the
university of the State of New York or with their consent or the consent
of the commissioner of education as provided in section two hundred
sixteen of the education law; and

(C) Sales by a brewery licensed under section fifty-one of the
alcoholic beverage control law, or a farm brewery licensed under section
fifty-one-a of such law, of no more than four samples of beer not
exceeding four fluid ounces each, and each sample shall be a different
beer than the others. Only a customer's first purchase during each
calendar day at each licensed entity shall be exempt under this
subparagraph.

(e) (1) The rent for every occupancy of a room or rooms in a hotel in
this state, except that the tax shall not be imposed upon (i) a
permanent resident, or (ii) where the rent is not more than at the rate
of two dollars per day.

(2) Except as provided in subdivision (r) of section eleven hundred
eleven of this part, when occupancy is provided, for a single
consideration, with property, services, amusement charges, or any other
items, the separate sale of which is not subject to tax under this
article, and the rent paid for such occupancy does not qualify for the
exemption in subdivision (kk) of section eleven hundred fifteen of this
article, the entire consideration shall be treated as rent subject to
tax under paragraph one of this subdivision; provided, however, that
where the amount of the rent for occupancy is stated separately from the
price of such property, services, amusement charges, or other items, on
any sales slip, invoice, receipt, or other statement given the occupant,
and such rent is reasonable in relation to the value of such property,
services, amusement charges or other items, only such separately stated
rent will be subject to tax under paragraph one of this subdivision.

(f) * (1) Any admission charge where such admission charge is in
excess of ten cents to or for the use of any place of amusement in the
state, except charges for admission to race tracks or combative sports
which charges are taxed under any other law of this state, or dramatic
or musical arts performances, or live circus performances, or motion
picture theaters, and except charges to a patron for admission to, or
use of, facilities for sporting activities in which such patron is to be
a participant, such as bowling alleys and swimming pools. For any person
having the permanent 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 of amusement, the tax shall be upon the amount for which a similar
box or seat is sold for each performance or exhibition at which the box
or seat is used or reserved by the holder, licensee or lessee, and shall
be paid by the holder, licensee or lessee.

* NB Effective until November 1, 2021

* (1) Any admission charge where such admission charge is in excess of
ten cents to or for the use of any place of amusement in the state,
except charges for admission to combative sports which charges are taxed
under any other law of this state, or dramatic or musical arts
performances, or live circus performances, or motion picture theaters,
and except charges to a patron for admission to, or use of, facilities
for sporting activities in which such patron is to be a participant,
such as bowling alleys and swimming pools. For any person having the
permanent 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 of
amusement, the tax shall be upon the amount for which a similar box or
seat is sold for each performance or exhibition at which the box or seat
is used or reserved by the holder, licensee or lessee, and shall be paid
by the holder, licensee or lessee.

* NB Effective November 1, 2021

(2) (i) The dues paid to any social or athletic club in this state if
the 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 of
ten dollars. Where the tax on dues applies to any such social or
athletic club, the tax shall be paid by all members, other than honorary
members, thereof regardless of the amount of their dues, and shall be
paid on all dues or initiation fees for a period commencing on or after
August first, nineteen hundred sixty-five. In the case of a life
membership, the tax shall be upon the amount paid as life membership
dues, however, a life member, other than an honorary member, paying an
annual sales tax, based on the dues of an active annual member, shall
continue such payments until the total amount of such tax paid is equal
to the amount of tax that would have otherwise been due had the tax been
imposed at the time such paid life membership has been purchased and at
the then applicable rate.

(ii) Dues and initiation fees paid to the following shall not be
subject to the tax imposed by this paragraph:

(A) A fraternal society, order or association operating under the
lodge system;

(B) Any fraternal association of students of a college or university;

(C) A homeowners association. For purposes of this subparagraph, a
homeowners association is an association (including a cooperative
housing or apartment corporation) (I) the membership of which is
comprised exclusively of owners or residents of residential dwelling
units, including owners of units in a condominium, and including
shareholders in a cooperative housing or apartment corporation, where
such units are located in a defined geographical area such as a housing
development or subdivision and (II) which operates social or athletic
facilities located in such area for use (whether or not exclusive) by
such owners or residents.

(3) The amount paid as charges of a roof garden, cabaret or other
similar place in the state.