New York – Advisory Opinion TSB-A-13(36)S: Services Provided by Kinesiology Practitioner Are Not Taxable

SALT Report 3153  – The New York Department of Taxation has issued an Advisory Opinion [TSB-A-13(36)S] regarding the taxability of services provided by a practitioner of Kinesiology in New York City.

New York City and State law do not specifically state Kinesiology services are taxable with the exception of that which is offered “in a gymnasium, health or fitness center, or a weight loss center.”  The Taxpayer (Petitioner) states that her services are provided “in what she describes as professional healthcare offices…” and that “her services do not involve the sale or transfer of any tangible personal property.”

New York State Tax Law § 1105(c) does not list the service provided by the Taxpayer (in the area of kinesiology) as taxable.  New York Tax Law §1212-A furthermore lists the services that are subject to New York City sales tax and the “wellness counseling services (Taxpayer) describes, offered from an office setting and not from a weight control and health salon, gymnasium, Turkish and sauna bath, or similar place, are not among those taxable services.”  Citing TSB-A-13(6)(S) and TSB-A-10(46)S as references, the Advisory Opinion concludes that the Taxpayer’s services are not taxable by either the City or the State of New York.

For Further Information:

New York Department of Taxation:  Advisory Opinion TSB-A-13(36)S

NY Tax Law § 1105:  Imposition of Sales Tax

NY Tax Law § 1212-A:  Certain Taxes of Cities of One Million Or More….

New York Department of Taxation:  Advisory Opinion TSB-A-13(6)(S)

New York Department of Taxation:  Advisory Opinion TSB-A-10(46)S