Are Services 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 services in New York, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in New York.
In the state of New York, interior cleaning and maintenance service agreements of greater than 30 days are considered to be taxable.
In the state of New York, sales tax is imposed on specified transportation services, regardless of whether any tangible personal property is transferred in conjunction therewith, and whether or not the charge is paid in New York or was paid in any other state, so long as the service is provided in the state of New York. Certain exceptions can apply.
Back to New York Sales Tax Handbook