Ministerial Services Not Subject to Tax in New York

Tuesday, November 19th, 2013

 
 
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New York
General

The New York Department of Taxation and Finance ("Department") recently released an advisory opinion stating that an ordained minister's ministerial services were not subject to tax.

A minister provided services for monetary fees. These services included conducting religious services, giving sermons and public speeches, performing weddings and funerals, and spiritual counseling. She asked the Department whether these services were subject to sales tax.

The Department held that these services were not subject to tax. New York only taxes certain specified services, such as information services and services to tangible personal property. The services provided by the minister did not fit the definition of any taxable services. Because New York did not specifically tax the minister's services, the minister did not have to collect sales tax on her fees.

http://www.tax.ny.gov/pdf/advisory_opinions/sales/a13_40s.pdf


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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 www.ttrus.com or call 866.578.8193.

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