Tax Headlines

1827

New York ~ Sales and Use Tax: Satellite Television Provider’s Purchases of Parts, Equipment Qualified for Resale Exemption

The New York Court of Appeals held that purchases of parts and equipment by a satellite television provider that it supplied to its customers for a monthly fee so they could receive satellite television programming were not subject to New York sales and use tax because they were purchased for resale. Article 28 of the Tax Law creates an exemption from sales and use taxes for purchases made for resale.

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