1. SalesTaxHandbook
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  3. Taxability in New York
  4. Taxability of Leases and Rentals

New York Sales Tax on Leases and Rentals New York: Sales Tax Handbook

New York:

Are Leases and Rentals subject to sales tax?

While New York's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in New York, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in New York.

Motor Vehicles
TAXABLE
In the state of New York, they will be subject to an additional special tax on any passenger car rentals. In addition, there is an accelerated sales tax payment provision, which will apply to any long-term leases.
Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in New York.

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