Credit Card Other Plans equipment Supplies Manufacturers Forms for Suffolk
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FAQ
Form IT-203, Nonresident and Part-Year Resident Income Tax Return.
Under New York law, sales and use tax is imposed on leases and rentals of equipment when the right to use or direct control of the use of the equipment transfers to the lessee.
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.
Some items are exempt from sales and use tax, including:Sales of certain food products for human consumption (many groceries)Sales to the U.S. Government.Sales of prescription medicine and certain medical devices.Sales of items paid for with food stamps.
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.
Examples of Non-Taxable ItemsFood products, dietary foods, certain beverages and health supplements sold by food markets.Drugs and medicines for people.Medical equipment and supplies for home use.Newspapers, magazines and other periodicals.Prosthetic aids and devices, hearing aides, and eyeglasses.More items...