Get NY DTF ST-124 2015-2021
Life of the real property, and (b) becomes part of the real property or is permanently affixed to the real property so that removal would cause material damage to the property or article itself, and (c) is intended to become a permanent installation. The work performed by the contractor must meet all three of these requirements to be considered a capital improvement. This certificate may not be issued unless the work qualifies as a capital improvement. See Tax Bulletin Capital Improvements (TB-S.
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