==Here's your answer==
What Goods and Services are Subject to This Tax?
New York City imposes sales tax on the sale or use of the following items in the City:
1.Tangible personal property;
2.Certain enumerated services;
3.Gas, electricity, refrigeration, steam, telephone, and telegraph services;
4.Detective, cleaning, and maintenance services;
5.Occupancy of hotel and motel rooms;
6.Food and beverages sold by restaurants and caterers;
7.Admission charges to places of amusement;
8.Receipts from beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, and other, similar services;
9.Receipts from the sale of services by or use of facilities of weight control salons, health salons, gymnasiums, and similar establishments;
10.Sales of credit rating and credit reporting services;
11.Sales of protective and detective services; and
12.Receipts from the sales of the service of parking, garaging, or storing motor vehicles.
Tax Rates
On Items 1-11 above, the City sales tax rate is 4 percent (in addition to the New York State sales and use tax of 4 percent and the Metropolitan Commuter Transportation District surcharge of 0.375%), for a total Sales and Use tax of 8.375 percent.
There is no sales tax imposed on the purchase of clothing and footwear valued under $110. The New York State tax rate of 4.375% (including the Metropolitan Commuter Transportation District rate) was repealed effective April 1, 2006, and the New York City tax rate of 4% was eliminated effective September 1, 2005. If you know of a merchant that is still charging sales tax on clothing and footwear purchases of less than $110 please contact Finance's Tax Enforcement Division to report the matter. You may also complete and mail a refund request to the New York State Department of Taxation and Finance to recoup the erroneously charged sales tax in these instances.
On Item 12 above, the City imposes a 6 percent tax and an additional 8 percent surtax (on parking, garaging, or storing motor vehicles in Manhattan).
If you are a resident of Manhattan and own a motor vehicle registered in the same borough, you may be eligible for an exemption from the additional New York City 8 percent surtax now levied on parking services there. For those who qualify, the tax will be at a rate of 10.375 percent instead of 18.375 percent.
2007-02-22 09:53:35
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answer #2
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answered by Alexandra D 2
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