N.Y. Tax Law Section 1105-B
Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production

Notwithstanding any other provisions of this article:

(a)

Receipts from the retail sales of parts with a useful life of one year or less, tools and supplies for use or consumption directly and predominantly in the production of tangible personal property, gas, electricity, refrigeration or steam for sale by manufacturing, processing, generating, assembling, refining, mining or extracting shall be exempt from the tax imposed by subdivision (a) of § 1105 (Imposition of sales tax)section eleven hundred five of this article.

(b)

Receipts from every sale of the services of installing, repairing, maintaining or servicing the tangible personal property described in paragraph twelve of subdivision (a) of § 1115 (Exemptions from sales and use taxes)section eleven hundred fifteen of this article, including the parts with a useful life of one year or less, tools and supplies described in subdivision (a) of this section, to the extent subject to such tax, shall be exempt from the tax on sales imposed under subdivision (c) of § 1105 (Imposition of sales tax)section eleven hundred five of this article.

(c)

Parts with a useful life of one year or less, tools and supplies described in subdivision (a) of this section and services described in subdivision (b) of this section shall be exempt from the compensating use tax imposed by section eleven hundred ten of this article.

Source: Section 1105-B — Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production, https://www.­nysenate.­gov/legislation/laws/TAX/1105-B (updated Sep. 22, 2014; accessed May 11, 2024).

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Accessed:
May 11, 2024

Last modified:
Sep. 22, 2014

§ 1105-B’s source at nysenate​.gov

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