New York: Sales Tax Handbook
Are Manufacturing and Machinery subject to sales tax?
While New York's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in New York, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in New York.
Machinery
EXEMPT
Sales of machinery are exempt from the sales tax in New York.
Raw Materials
EXEMPT
Sales of raw materials are exempt from the sales tax in New York.
Utilities & Fuel
EXEMPT
Sales of utilities & fuel are exempt from the sales tax in New York.
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