The New York Department of Taxation and Finance published an advisory opinion explaining that charges for cardio-pulmonary resuscitation ("CPR") training classes were not taxable.
The business offered classes on how to perform CPR and first aid techniques. Along with the classes, it either provided training materials to participants for no extra charge or sold the training materials for a separate fee.
The advisory opinion explains that CPR training is not one of the services that New York taxes. In addition, tax does not apply to training manuals provided to participants for no additional charge. However, manuals and other materials sold for a separate charge are taxable.