Customer Care and Data Collection Equipment Taxable in New York

Monday, April 23rd, 2018

Customer care employee at telecommunications company.
New York

The New York Division of Taxation recently ruled that equipment, software, and related services used for customer care and data collection do not qualify for the telecommunications services exemption.

The telecommunications provider purchased equipment, hardware, and related services for use in activating customer phones, connecting customers to their network, and keeping track of customer billing information. The equipment, software, and related services were not used to provide actual calling capabilities.

New York exempts tangible personal property used or consumed directly and predominantly in the receiving, processing, transmitting, or monitoring of telecommunications services for sale. The Division ruled that the equipment, software, and related services did not qualify for the exemption because it was used for customer care and data collection rather than for receiving or transmitting calls. Care and Data Collection Equipment

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...