Most sales of tangible personal property are subject to sales and use tax.

Some examples are: cigarettes and other tobacco products; alcohol; candy; books (other than college textbooks purchased by full and part-time college students for their courses); electronic equipment; furniture; collectibles (stamps, coins, etc., bought for collections); works of art; off-the-shelf computer software; and generally, a garage sale item costing more than $600.

 Some examples of tax-exempt items of tangible personal property are:

 Prescription and non-prescription drugs and medicines used for humans;

Certain medical equipment and supplies used for humans; newspapers;

Periodicals; most food items; U.S. and New York State flags; Indian arts and

Crafts when purchased on an Indian reservation; used mobile homes; and College textbooks purchased by full and part-time college students for their courses.

Only certain services are subject to sales tax. Taxable services include: maintaining, servicing, and repairing tangible personal property (for example, auto and appliance repairs); and maintaining, servicing, and repairing real property such as land and buildings (for example, services such as house repairs and lawn maintenance).

 Some examples of nontaxable services are laundering and dry cleaning (including carpet and rug cleaning services); veterinary services (except for grooming and boarding); and legal, accounting, and medical services.

For more information on taxable and exempt goods and services, see

Publication 750, a Guide to Sales Tax in New York State, and Tax Bulletin

Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740).