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Is the lease of clean beam uv light units used for sanitization within hotels subject to sales tax in NYC?
It’s a new division for a client which they just happened to start leasing uv light units. Most of the hotels are in NYC area, 1 in NJ and 1 in CT. This is a PA based company which its services were exempt in terms of sales tax. Since the new lease division started I believe in every State and City, the company is needed to be registered for sales tax and file sales tax quarterly since the lease revenue is minimal.
Answer
You’ll need to do a comprehensive nexus analysis to determine the thresholds for each state and city you are operating in to determine your sales tax liability or if collecting is applicable, but for NYC I don’t believe you need to collect sales tax.
See the link below for a detailed listing of services taxable in NY:
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/quick_reference_guide_for_taxable_and_exempt_property_and_services.htm