New York Tweaks Sales Tax Reporting Procedures for Certain Services

New York has released New York Special Tax Department Notice No. N-12-3, 03/01/2012, relating to the reporting of sales tax charged on certain services within New York City.

Specifically, starting with the March-May 2012 quarter (and the return due June 20, 2012), sales tax returns will now report certain services performed in New York City on the main sales tax return (quarterly ST-100 or ST-810, annual ST-101). This reporting change affects the following services performed within New York City:

  1. interior cleaning and maintenance services (regardless of the length of the contract);
  2. protective and detective services and 
  3. interior decorating and design services.

Previously, these services were reported on Part 3 of Schedule N, “Taxes on Selected Sales and Services in New York City Only” (quarterly ST-100.5, ST-810.5, annual ST-101.5). Going forward, they will be reported on the main sales tax return (quarterly ST-100 or ST-810, annual ST-101).
The Tax Department Notice states the exact line on which the services are reported. Note that the actual sales tax rates on these services remain the same (3.375% for interior decorating and design services, 8.875% for the other two).

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