Sales, Use and International Tax Activity Update - January 2011
Swatch Watch ~ New York Spruces-up Interior Design Taxability
The New York Department of Taxation and Finance has issued a tax bulletin (TB-ST) that explains how sales and use taxes apply to interior decorating and design services. Anyone who sells interior decorating or design services must register for New York sales tax purposes if they deliver services in New York or if they have a place of business in the state. Except for the New York City local sales tax, these services are taxable at the full state and local sales tax rate, including the Metropolitan Commuter Transportation District (MCTD) sales tax. The point of delivery determines the sales tax rate that applies to a sale of interior decorating or design services.
TB-ST-400, New York Department of Taxation and Finance, December 7, 2010.
TB-ST-400 can be viewed on the New York State Department of Taxation and Finance website.
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