New York Sales and Use Taxes Did Not Apply to Sculpture

Wednesday, June 15th, 2016

 
 
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New York
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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


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