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Brian Gordon, CPA, is the Director of State and Local Taxes at Sanders Thaler Viola & Katz, LLP. Previously, Brian was with the NYS Department of Taxation and Finance as the District Audit Manager in Manhattan and Brooklyn. He is a member of the NYSSCPA New York, Multistate & Local Taxation Committee and writes and speaks on various tax issues. He can be reached at 516-704-7130 or 516-510-6041 and email: bgordon@st-cpas.com.

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Miscellaneous Updates to New York Sales Tax Law: New for 2015

By Brian Gordon

Solar Energy

Currently, the purchase of solar equipment is exempt from sales tax. The laws of 2015 also exempt solar-generated electricity from state sales tax, with an option for localities. These changes take effect on December 1, 2015.

Sales Tax Cap on Boats

The laws of 2015 exempt the portion of the purchase or lease price of a vessel that exceeds $230,000. Therefore, sales tax must be paid on boats up to the purchase amount of $230,000. The cost in excess of that amount is exempt.

New York’s tax on vessels is based on where the purchaser lives and not where the vessel is sold or delivered, however there is a new 90 day safe harbor rule which allows a vessel to enter New York for up to 90 consecutive days per calendar year. As a result, a New York resident who purchased outside the State and maintains the vessel outside the state will generally not owe New York tax until the vessel is registered in New York. These changes are already in effect.

General Aviation Aircraft

The laws of 2015 exempt general aviation aircraft and machinery or equipment installed on such aircraft from sales tax. The services of installing tangible personal property and servicing general aviation aircraft is already exempt and this exemption continues. Commercial aircraft are also currently exempt. These changes are already in effect.

If you have any questions involving this issue, or other state and local tax issues, please call Brian Gordon at 516-938-5219 or email at bgordon@st-cpas.com.

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