[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302301-105":53,"doc-detail-302301-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","sales-tax-industry-guides-nys-industry-specific-sales-tax-requirements","Sales Tax Industry Guides - NYS industry-specific sales tax requirements","","Sales Tax Industry Guides summarizes how New York State sales tax rules vary by industry, emphasizing that requirements and exceptions depend on the type of business and how goods or services are provided. It details food business treatment, including which prepared foods are taxable, how resale certificates (Form ST-120) affect exemptions, and how rentals and event-related charges are handled. It also covers beauty and personal care taxes, noting services that may be exempt outside NYC but subject to NYC local rates, and outlines special rules for contracting, handyman, and landscaping work.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-tax-industry-guides-nys-industry-specific-sales-tax-requirements/302301/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-tax-industry-guides-nys-industry-specific-sales-tax-requirements/302301.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How are sales tax rules different for food businesses in New York?","Question",{"text":108,"@type":109},"Some food items are automatically tax-free, but sales to customers can be taxable depending on how the food is prepared and served. Preparing and serving food can change whether it is taxable.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When is a resale certificate (Form ST-120) used for food or service supplies?",{"text":113,"@type":109},"Supplies intended to be resold to customers may be purchased without paying sales tax if a resale certificate (Form ST-120) is provided at purchase.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the key difference between services exempt outside NYC and taxable in NYC local areas?",{"text":117,"@type":109},"Beauty and personal care services can be exempt from sales tax in most New York State locations, but not in New York City. Certain services may be subject to NYC local sales tax at 4.5%.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302301,1790089542,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Sales Tax Industry Guides  \nSales tax requirements differ across industries. Check out the New York State Tax Website for a full list of bulletins by industry and other products and services not included in this guide.  \nFood Businesses  \nFood businesses like restaurants, grocery stores, bars, food trucks, and caterers are subject to some special sales tax rules. Most food items are automatically tax-free for both business owners and customers, but sales to customers are taxable depending on how the food is prepared.  \n\n| Type of Business | Sales Regulations | Purchase Regulations |\n| --- | --- | --- |\n| Restaurants and Similar Establishments | Sales are almost always taxable when food is prepared and served toa customer. | Purchases of food inventory are taxexempt by default; prepared food items for resale can be purchased taxexempt with a resale certificate; supplies are subject to sales tax. |\n| Caterers | Sales to customers are almost always taxable. | Purchases of food inventory are taxexempt by default; prepared food items for resale can be purchased taxexempt with a resale certificate; rental items are subject to sales tax. |\n| Grocery Stores and Similar Establishments | Sales of food items to customers are almost always tax-exempt unless the food is served hot or has been prepared like at a restaurant (ex:\u003Cbr>deli counter) . | Purchases of some items for resale are tax-exempt. |\n\nExample:  \nStacy is a caterer in New York City. She was recently hired to throw a birthday party for a client. Stacy is responsible for finding a space and providing food, tables, and chairs at the event. The following is a breakdown of her purchases.  \n\n| Purchases that are automatically exempt from sales tax | Most regular food items that you would buy at a grocery store are not subject to sales tax. When Stacy purchases grains, meats, vegetables, eggs, or dairy products to make her meals, she doesn’t pay sales tax, just like any othershopper. |\n| --- | --- |\n\n| Purchases that are exempt with aresale certificate | Stacy then pays a deli to make several sandwich platters for the event. Because the sandwiches are considered prepared food intended for resale, Stacy can buy these without paying sales tax by filling out the Form ST-120, Resale Certificate and giving the deli a copy at purchase. |\n| --- | --- |\n| Purchases that are always subject to sales tax | For the event, Stacy rented out a ballroom, as well as tables, chairs, napkins, a sound system, and other items. She will pay sales tax on all of these rentals. |\n\nAt the end of the party, Stacy provides the customer with an invoice, charging sales tax on the full amount, not including tips.  \nThe requirements and exceptions around food-related businesses are complicated. Make sure to call the New York State Sales Tax Hotline, or get in touch with a NYC Free Tax Prep Provider at [nyc.gov/taxprep](nyc.gov/taxprep) if you need assistance with your business.  \nBeauty and Personal Care Businesses  \nBeauty and personal care establishments are subject to some special sales tax rules. These apply to all businesses that affect the appearance or comfort of people. These services are exempt from sales tax inmost locations in New York State, but not in New York City.  \nA breakdown of taxable and non-taxable services and products can be found below:  \n\n| Services are exempt from sales tax outside of NYC but subject to 4.5% NYC local sales tax | ● Beautician, barbering, and hair restoring services, including haircuts, hair coloring, shampooing, blow drying, permanents, hair extensions, hair straightening, and hair restoration services\u003Cbr>● Hair removal services, such as electrolysis or waxing\u003Cbr>● Manicures and pedicures\u003Cbr>● Massage services\u003Cbr>● Tanning salons\u003Cbr>● Tattooing or permanent make-up\u003Cbr>● Weight control and health salons, gymnasiums, and Turkish and sauna baths |\n| --- | --- |\n| Products are subject to full sales tax inside and outside NYC | ● Sales of other products, such as shampoos, con","cbCaiefLlYj068pt","https://ap.wps.com/l/cbCaiefLlYj068pt","pdf",1293612,"English","# Sales Tax Industry Guides\n## Food Businesses\n### Automatic exemptions and taxable prepared food\n### Resale certificate exemptions (Form ST-120)\n### Rentals and items subject to tax\n## Beauty and Personal Care Businesses\n### Services: exempt outside NYC, taxable in NYC local rate\n### Products: taxable inside and outside NYC\n## Contracting, Handyman, and Landscaping Services\n### Repair, maintenance, and installation vs. capital improvements","[{\"question\":\"How are sales tax rules different for food businesses in New York?\",\"answer\":\"Some food items are automatically tax-free, but sales to customers can be taxable depending on how the food is prepared and served. Preparing and serving food can change whether it is taxable.\"},{\"question\":\"When is a resale certificate (Form ST-120) used for food or service supplies?\",\"answer\":\"Supplies intended to be resold to customers may be purchased without paying sales tax if a resale certificate (Form ST-120) is provided at purchase.\"},{\"question\":\"What is the key difference between services exempt outside NYC and taxable in NYC local areas?\",\"answer\":\"Beauty and personal care services can be exempt from sales tax in most New York State locations, but not in New York City. Certain services may be subject to NYC local sales tax at 4.5%.\"}]","Sales Tax Industry Guides - NYS industry-specific sales tax requirements | PDF",1789791737]