Is Carpet Cleaning Taxable In New York

About new jersey taxes.

Is carpet cleaning taxable in new york.

While new york s sales tax generally applies to most transactions certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in new york including janitorial services and transportation services. A floor covering dealer is a company that makes retail sales of floor coverings. The issue raised is whether the service of cleaning automobile carpeting and upholstery is subject to new york state and local sales or use taxes.

Taxable property and services exempt property and services and. In an advisory opinion the new york department of taxation and finance concluded that a taxpayer s carpet cleaning services are exempt from new york sales tax but other cleaning services and floor repair services are subject to sales tax. Sales of services are generally exempt from new york sales tax unless they are specifically taxable. New york state sales and use tax on interior cleaning and maintenance services effective june 1 1990 a combined state and local sales tax is imposed on all charges for interior cleaning and maintenance services performed in new york state regardless of whether performed on an as needed short term basis or long term contractual basis.

Dry cleaning including carpet rug drapery and upholstery cleaning services tailoring weaving pressing shoe repairing and shoe shining. Section 1105 c 3 of the tax law imposes a tax on the services of maintaining servicing. No it is exempt from sales tax as per new york state tax law 1105 c 3 ii and publication 750 and tsb m 02 4 s. Carpet cleaning inc 2401 vestal parkway east vestal new york 13850.

Floor covering dealers new jersey sales tax. Certain cleaning services exempt from new york sales tax.