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 528.17 - Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations

Tax Law, § 1115(a)(16)

Tangible personal property sold to a contractor, subcontractor or repairman for use in maintaining, servicing or repairing real property of an organization described in Part 529 of this Title is exempt if it is to become an integral component part of such structure, building or real property.

Example:

A painting contractor uses masking tape on a contract for an organization described in Part 529 of this Title. The tape is subject to tax since it will not become an integral component part of the real property.

Cross-references:

Definition of real property, see section 527.7(a)(2) of this Title; contractors see Part 541 of this Title.