New York Sales Tax Exemptions for Manufacturers

Watch our short Youtube video on when Computer Equipment is tax exempt

Machinery, Equipment, Materials, and Services
Production
Manufacturing
Processing
Generating
Assembling
Refining
Mining
Extracting
Manufacturing Phases
Machinery & Equipment
Machinery & Equipment - Example
Computer Equipment
Raw Material
Raw Material - Example
Parts, Tools, and Supplies
Parts
Tools
Supplies
Subcontractors
Exempt Machinery – Installation & Repair

Form ST-121, Exempt Use Certificate
Motor Fuel & Diesel Motor Fuel
Motor Fuel & Highway Diesel
Motor Fuel & Highway Diesel - Example
Non-Highway Diesel
Non-Highway Diesel - Example
Fuel for Gas & Electricity Production
Farm Production
Utilities
Utilities – Exempt Purchases
Utilities – Exempt Use %
Packaging Material
Packaging Material – Exempt Purchases
Packaging Material – Taxable Purchases
Packaging Material – Taxable Purchases - Examples
Research & Development
Research & Development – TPP Exemption
Research & Development – Examples
Research & Development – Repair Services
Research & Development – Utilities
Research & Development – Forms

This course gives a detailed overview of the various sales tax exemptions & refunds available to manufacturers in New York. It also covers basic sales tax concepts which form the foundation of accurate filing and compliance. The specific topics covered have been listed below.

The intended audience for this course are manufacturers, their bookkeeper or CPA, and their suppliers. There is no prior knowledge pre-requisite as the course defines all the necessary basic concepts. After successful completion, the course taker would be in a better position to handle taxability of various sales and purchase transactions they encounter in their daily work.

The content has been adopted from resources published by the New York State Department of Taxation and Finance (NYS DTF). It is presented for educational purposes only and not meant to construe legal or tax advice.

Topics covered: