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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.
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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