New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1105-B
Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production
§ 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 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 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 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.
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In this article (40 sections)
- 1101 · Definitions
- 1102 · Prepayment of sales tax on motor fuel and diesel motor fuel
- 1103 · Prepayment of sales tax on cigarettes
- 1104 · Convention center hotel unit fee
- 1105 · Imposition of sales tax
- 1105-A · Reduced tax rate on certain energy sources and services
- 1105-B · Exemptions for certain parts, tools, supplies and services…
- 1106 · Transitional provisions
- 1107 · Temporary municipal assistance sales and compensating use taxes…
- 1108 · Temporary municipal assistance sales and compensating use taxes…
- 1109 · Sales and compensating use taxes for the metropolitan commuter…
- 1110 · Imposition of compensating use tax
- 1111 · Special rules for computing receipts and consideration
- 1112 · Taxes imposed on qualified Indian reservations
- 1115 · Exemptions from sales and use taxes
- 1116 · Exempt organizations
- 1117 · Certain sales of motor vehicles and vessels
- 1118 · Exemptions from use tax
- 1119 · Subject to the conditions and limitations provided for herein, a…
- 1120 · Refunds and credits with respect to motor fuel and diesel motor…
- 1121 · Refunds and credits with respect to cigarettes
- 1122 · Exemption from tax on amusement charges
- 1123 · Exemption from tax on the charge of a roof garden, cabaret or…
- 1131 · Definitions
- 1132 · Collection of tax from customer; proof required for registration…
- 1133 · Liability for the tax
- 1134 · Registration
- 1135 · Records to be kept
- 1136 · Returns
- 1137 · Payment of tax
- 1137-A · Returns of estimated tax and payments
- 1138 · Determination of tax
- 1139 · Refunds
- 1140 · Remedies exclusive
- 1141 · Proceedings to recover tax
- 1142 · General powers of the tax commission
- 1142-A · Special requirements relating to the service of providing…
- 1143 · Administration of oaths and compelling testimony
- 1144 · Reference to tax
- 1145 · Penalties and interest