New York: Are cycleboat tours subject to State or local sales taxes?

The Department of Taxation and Finance received a Petition for Advisory Opinion from X (“Petitioner”).

Petitioner asks

(1) whether the receipts for its sightseeing cycleboat tours are subject to State or local sales taxes; and

(2) whether its purchases of cycleboats, and the fuel, supplies, maintenance and repairs services required to operate the cycleboats are subject to State or local sales taxes.

We conclude that Petitioner’s receipts from its sightseeing cycleboat tours are not subject to New York State or local sales taxes. However, the purchases of the cycleboats, the fuel and supplies required to operate the cycleboats and the services of maintaining and repairing the cycleboats, are subject to State and local sales taxes.

Source: tax.ny.gov

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