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Sales of typical massage services are taxable in New York City even if you are a licensed massage therapist under Title VIII of the Education Law. However, massage services performed by a licensed physician, physiotherapist, or chiropractor for medical reasons are not subject to New York City's local sales tax.

In New York state, professional services are generally not subject to sales tax. How are professional services corporations taxed? How to calculate TDS on professional fees with service tax How to report professional services fees on taxes Are professional services subject to sales tax?

The Tax Law exempts purchases for resale; most sales to or by the federal and New York State governments, charitable organizations, and certain other exempt organizations; sales of most food for home consumption; and sales of prescription and nonprescription medicines. Sales tax also does not apply to most services.

Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Sales of services are generally exempt from New York sales tax unless they are specifically taxable.

Service charges or other charges not specifically listed as gratuities on a bill or invoice are subject to sales tax. The existence of a union contract or other agreement regarding gratuities does not determine the taxability of mandatory gratuities.

Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax. Purchases above $110 are subject to a 4.5% NYC Sales Tax and a 4% NY State Sales Tax.

Sales and use tax rates in New York State reflect a combined statewide rate of 4%, plus the local rate in effect in the jurisdiction (city, county, or school district) where the sale or other transaction or use occurs.