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New York changes sales tax treatment of certain scaffolding services at construction sites

The New York State Department of Taxation and Finance has released a memorandum stating a new position that certain temporary scaffolding systems that are provided in conjunction with a capital improvement project are exempt from sales and use tax. The memorandum reflects the Tax Appeals Tribunal’s decision in Matter of L & L Painting Co. regarding the sales tax exclusion for the installation of a “temporary facility” at a construction site, and provides rules and guidelines for other related sales tax issues affecting the scaffolding systems industry. To the extent that the Department’s policy is new, it is effective Jan. 1, 2015.

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