Is Carpet Cleaning Taxable In New York

While new york s sales tax generally applies to most transactions certain items have special treatment in many states when it comes to sales taxes.

Is carpet cleaning taxable in new york. Floor covering dealers new jersey sales tax. Certain cleaning services exempt from new york sales tax. 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.

Dry cleaning including carpet rug drapery and upholstery cleaning services tailoring weaving pressing shoe repairing and shoe shining. Taxable property and services exempt property and services and. Carpet cleaning inc 2401 vestal parkway east vestal new york 13850. Sales of services are generally exempt from new york sales tax unless they are specifically taxable.

This page describes the taxability of services in new york including janitorial services and transportation services. Other cleaning services on real property are subject to sales tax but there is an exception for carpet and drape cleaning. 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. About new jersey taxes.

To learn more see a full list of taxable and tax exempt items in new york. 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.