Is Carpet Cleaning Taxable In New York

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.

Is carpet cleaning taxable in new york.

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

Other cleaning services on real property are subject to sales tax but there is an exception for carpet and drape cleaning. Section 1105 c 3 of the tax law imposes a tax on the services of maintaining servicing. To learn more see a full list of taxable and tax exempt items in new york. A floor covering dealer is a company that makes retail sales of floor coverings.

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. Floor covering dealers new jersey sales tax. 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. 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.

This page describes the taxability of services in new york including janitorial services and transportation services. Carpet cleaning inc 2401 vestal parkway east vestal new york 13850.