New York Sales and Use Taxes Did Not Apply to Sculpture

Wednesday, June 15th, 2016

 
 
New York City skyline.
Share
Link
New York
General

The New York Department of Taxation and Finance ("Department") determined that sales tax did not apply to the purchase of a sculpture and use tax did not apply when the sculpture was on exhibit in New York.

A company based in Florida commissioned an artist in Germany to create a sculpture. The company agreed to allow a museum to pick up the sculpture in Germany and take it to New York for a temporary exhibit. The sculpture was later delivered to the purchaser in Florida.

The Department determined that sales tax did not apply because delivery occurred in Germany. In addition, purchases by a nonresident that does not carry on business in the state are exempt from New York use tax. Since the company was based in Florida and did not do business in New York, the Department concluded that the sculpture was exempt from use tax.

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a16_17s.pdf


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 www.ttrus.com or call 866.578.8193.

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...

Guided Hunting and Fishing Trips are Taxable in Washington

Wednesday, February 27th, 2019 -The Washington Department of Revenue recently published guidance stating that guided hunting and fishing trips...