New York does not Tax Fees for CPR Classes

Monday, August 22nd, 2016

 
 
A CPR class
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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.

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a16_23s.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.

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