N.Y. Comp. Codes R. & Regs. tit. 20 § 528.23

Current through Register Vol. 46, No. 45, November 2, 2024

Section 528.23 - Services on tangible personal property which is delivered out of state

Tax Law, § 1115(d)

(a)Exemption.

The receipts from the sale of the following services shall be exempt from the sales and compensating use tax when performed on tangible personal property which is delivered to the purchaser outside of this State for use outside of this State:

(1) the furnishing of information by printed, mimeographed or multigraphed matter or by duplicating written or printed matter in any manner;

(2) the producing, fabricating, processing, printing or imprinting of tangible personal property which is not for resale and which was furnished directly or indirectly to the person performing the service by the purchaser; and

(3) the installing of tangible personal property or maintaining, servicing or repairing of tangible personal property not held for resale.

(b)Delivery.

(1) Delivery outside of the State shall mean the tangible personal property upon which the services have been performed has been delivered by the person performing the services in his vehicle or by common or contract carrier.

(2) Delivery to a purchaser or his designee in the State for immediate transportation outside of the State is not exempt.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 528.23