NY Exempts Personalized Astrological Birth Chart Services from Sales Tax

• Personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes
• The New York Department of Taxation and Finance released an advisory opinion stating these services are not taxable
• The services include daily and monthly horoscopes, a content library, and live individual birth chart readings via a website and app
• The readings are personalized, focusing on aspects like love, career, and family based on planetary positions at the client’s birth
• The services were analyzed under NY Tax Law sections 1105(c)(1) and 1105(c)(9) to determine taxability
• It was determined that these services do not constitute a taxable information service as they are customized and not merely informational
• The services are also not taxable under the section concerning information services delivered by phone as they are provided via internet and app
• The ruling highlights that the mode of delivery and the customization of the service affect its tax status
• Businesses must understand how their services are classified in different states to ensure proper tax compliance
• The advisory opinion was issued by the New York Commissioner of Taxation and Finance on August 2, 2024

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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