New York: Creating, Operating and Hosting Websites and Mobile Apps Deemed Not Taxable

Responding to a taxpayer inquiry on whether its services of creating, operating and hosting websites and applications accessed on mobile devices are subject to New York state and local sales and use tax, a New York Department of Taxation and Finance advisory concludes that the taxpayer’s services are not subject to state and local sales and use tax because they are not enumerated services subject to tax pursuant to Tax Law § 1105(c).

Source Deloitte

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