Is Carpet Cleaning Taxable In New York

Certain cleaning services exempt from new york sales tax.

Is carpet cleaning taxable in new york.

Taxable property and services exempt property and services and. 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. Other cleaning services on real property are subject to sales tax but there is an exception for carpet and drape cleaning. 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.

To learn more see a full list of taxable and tax exempt items in new york. This page describes the taxability of services in new york including janitorial services and transportation services. 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. A floor covering dealer is a company that makes retail sales of floor coverings.

Dry cleaning including carpet rug drapery and upholstery cleaning services tailoring weaving pressing shoe repairing and shoe shining. 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. Floor covering dealers new jersey sales tax. Section 1105 c 3 of the tax law imposes a tax on the services of maintaining servicing.

Sales of services are generally exempt from new york sales tax unless they are specifically taxable. This bulletin explains the new jersey sales and use tax rules for sales and installations of floor covering by.