§ 1105. Imposition of sales tax. On and after June first, nineteen\nhundred seventy-one, there is hereby imposed and there shall be paid a\ntax of four percent upon:\n (a) The receipts from every retail sale of tangible personal property,\nexcept as otherwise provided in this article.\n (b) (1) The receipts from every sale, other than sales for resale, of\nthe following: (A) gas, electricity, refrigeration and steam, and gas,\nelectric, refrigeration and steam service of whatever nature, including\nthe transportation, transmission or distribution of gas or electricity,\neven if sold separately; (B) telephony and telegraphy and telephone and\ntelegraph service of whatever nature except interstate and international\ntelephony and telegraphy and telephone and telegraph service and except\nany telecommunications service the receipts from the sale of which are\nsubject to tax under paragraph two of this subdivision; (C) a telephone\nanswering service; and (D) a prepaid telephone calling service.\n (2) The receipts from every sale of mobile telecommunications service\nprovided by a home service provider, other than sales for resale, that\nare voice services, or any other services that are taxable under\nsubparagraph (B) of paragraph one of this subdivision, sold for a fixed\nperiodic charge (not separately stated), whether or not sold with other\nservices.\n (3) The tax imposed pursuant to this subdivision is imposed on\nreceipts from charges for intrastate mobile telecommunications service\nof whatever nature in any state if the mobile telecommunications\ncustomer's place of primary use is in this state.\n (4) (A) For the purpose of subparagraph (B) of paragraph one of this\nsubdivision, receipts from the sale of telephony or telephone service\nconstituting the actual delivery of telephony or telephone service under\na prepaid telephone calling service (for instance, when the receipt is\nrepresented by a debit to a prepaid account) shall be excluded from the\nreceipts subject to tax under such subparagraph; and (B) for purposes of\nsubparagraph (B) of paragraph one and paragraph two of this subdivision,\na particular sale of telephony or telephone service to a vendor that\nresells such telephony or telephone service as a component of a prepaid\ntelephone calling service shall be deemed a sale for resale of telephony\nor telegraph service.\n (c) The receipts from every sale, except for resale, of the following\nservices:\n (1) The furnishing of information by printed, mimeographed or\nmultigraphed matter or by duplicating written or printed matter in any\nother manner, including the services of collecting, compiling or\nanalyzing information of any kind or nature and furnishing reports\nthereof to other persons, but excluding the furnishing of information\nwhich is personal or individual in nature and which is not or may not be\nsubstantially incorporated in reports furnished to other persons, and\nexcluding the services of advertising or other agents, or other persons\nacting in a representative capacity, and information services used by\nnewspapers, electronic news services, radio broadcasters and television\nbroadcasters in the collection and dissemination of news, and excluding\nmeteorological services.\n (2) Producing, fabricating, processing, printing or imprinting\ntangible personal property, performed for a person who directly or\nindirectly furnishes the tangible personal property, not purchased by\nhim for resale, upon which services are performed.\n (3) Installing tangible personal property, excluding a mobile home, or\nmaintaining, servicing or repairing tangible personal property,\nincluding a mobile home, not held for sale in the regular course of\nbusiness, whether or not the services are performed directly or by means\nof coin-operated equipment or by any other means, and whether or not any\ntangible personal property is transferred in conjunction therewith,\nexcept:\n (i) such services rendered by an indiv
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.