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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter A. Sales and Use Taxes |
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Part 528. Exemptions |
20 CRR-NY IV A 528 Notes |
Sec. 528.1. General |
Sec. 528.2. Food and beverages |
Sec. 528.3. Water |
Sec. 528.4. Drugs and medicines; medical equipment and supplies |
Sec. 528.5. Prosthetic aids |
Sec. 528.6. Newspapers and periodicals |
Sec. 528.7. Farming and commercial horse boarding operations |
Sec. 528.8. Tangible personal property sold by a mortician, undertaker or funeral director |
Sec. 528.9. Commercial vessels |
Sec. 528.10. Fuel sold to an airline for use in its airplanes |
Sec. 528.11. Research and development |
Sec. 528.12. The flags of the United States of America and the State of New York |
Sec. 528.13. Machinery and equipment used in production; telephone and telegraph equipment; parts, tools and supplies |
Sec. 528.14. Tangible personal property sold through coin operated vending machines |
Sec. 528.15. Motor vehicles sold by a husband or wife to his or her spouse, or by a parent to his or her child, or by a child to his or her parent |
Sec. 528.16. Tangible personal property sold to contractors for use in erecting structures of tax exempt organizations |
Sec. 528.17. Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations |
Sec. 528.18. Tangible personal property sold by a contractor to a person other than an exempt organization |
Sec. 528.19. Sales at private residences |
Sec. 528.20. Cartons, containers, and wrapping and packaging materials and supplies |
Sec. 528.21. Telephony and telegraphy; telephone and telegraph service |
Sec. 528.22. Fuel, gas, electricity, refrigeration and steam and like services used in production |
Sec. 528.23. Services on tangible personal property which is delivered out of state |
Sec. 528.24. Services rendered by veterinarians |
Sec. 528.25. Sales by a railroad in reorganization |
Sec. 528.26. Tractors, trailers and semitrailers |
Sec. 528.27. Eligible food purchased with food stamps |
Sec. 528.28. Tangible personal property donated to exempt organizations |
Sec. 528.29. Precious metal bullion sold for investment |