New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 528 - Exemptions
- Section 528.1 - General
- Section 528.2 - Food and beverages
- Section 528.3 - Water
- Section 528.4 - Drugs and medicines; medical equipment and supplies
- Section 528.5 - Prosthetic aids
- Section 528.6 - Newspapers and periodicals
- Section 528.7 - Farming and commercial horse boarding operations
- Section 528.8 - Tangible personal property sold by a mortician, undertaker or funeral director
- Section 528.9 - Commercial vessels
- Section 528.10 - Fuel sold to an airline for use in its airplanes
- Section 528.11 - Research and development
- Section 528.12 - The flags of the United States of America and the State of New York
- Section 528.13 - Machinery and equipment used in production; telephone and telegraph equipment; parts, tools and supplies
- Section 528.14 - Tangible personal property sold through coin operated vending machines
- Section 528.15 - Motor vehicles sold by a husband or wife to his or her spouse, or by a parent to his or her child, or by a child to his or her parent
- Section 528.16 - Tangible personal property sold to contractors for use in erecting structures of tax exempt organizations
- Section 528.17 - Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations
- Section 528.18 - Tangible personal property sold by a contractor to a person other than an exempt organization
- Section 528.19 - Sales at private residences
- Section 528.20 - Cartons, containers, and wrapping and packaging materials and supplies
- Section 528.21 - Telephony and telegraphy; telephone and telegraph service
- Section 528.22 - Fuel, gas, electricity, refrigeration and steam and like services used in production
- Section 528.23 - Services on tangible personal property which is delivered out of state
- Section 528.24 - Services rendered by veterinarians
- Section 528.25 - Sales by a railroad in reorganization
- Section 528.26 - Tractors, trailers and semitrailers
- Section 528.27 - Eligible food purchased with food stamps
- Section 528.28 - Tangible personal property donated to exempt organizations
- Section 528.29 - Precious metal bullion sold for investment
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 1101[b][19], [20], 1105[c][3] [vi], [5][iii], 1110, 1115, 1142, 1250
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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