New York – Religious ministerial services are not taxable in New York – TSB-A-13(40)S

SALT Report 3165 – The petitioner (an ordained minister) was collecting money for the following:  conducting religious services, offering sermons on topical public speaking, performing weddings, blessings, funerals and spiritual counseling.  Because ministerial services are not specifically listed in the Tax law as taxable services and the potential exemption (pending application with the IRS) available for 501(c)(3) organizations, the New York Department of Taxation has released this non-taxable advisory opinion.

For Further Information:

NY TSB-A-13(40)S October 25, 2013