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Real Property Capital Improvements and Repairs

About

State Taxation and Finance, Department of

Sales tax on contracting work done on real property is not always collected. If the work done is a capital improvement, it is exempt from sales tax. However, installation, repair, and maintenance work incurs a sales tax.


NYS Department of Taxation and Finance

Address
RETT Return Processing


PO Box 5045




Albany NY 12205-5045
Phone (518) 457-8637
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