New York: Sales Tax Handbook
Are Pollution Control Equipment 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 pollution control equipment in New York. To learn more, see a full list of taxable and tax-exempt items in New York.
General Pollution Control Equipment
TAXABLE
In the state of New York, exemption applies to machinery and equipment used for disposing of industrial waste as a part of a process for preventing water or air pollution, only if it was purchased by a manufacturer and used predominantly to actually treat, bury, or store waste materials from a production process, and if over 50% of the waste treated, buried or stored results from the production process.
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