New York – Reporting Changes for Certain Services

SALT Report 1461 – The New York Department of Taxation and Finance has issued a sales tax notice regarding changes in sales tax reporting for certain services in New York City.  Beginning with the March–May 2012 quarterly sales tax returns and the annual returns beginning March 1, 2012, sales of the following services in New York City are no longer reported on Part 3 of Schedule N on the quarterly ST-100.5, ST-810.5, annual ST-101.5:
  • Interior cleaning and maintenance services,
  • Protective and detective services, and
  • Interior decorating and design services
The listed services must now be reported on the main sales tax return, quarterly ST-100, ST-810, or annual ST-101.
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