Hello and thanks for trusting me to help you today. I am a tax adviser with over 20 years of experience.
In NY for services that require sales tax, you look to the tangible property
first. Maintaining, installing, servicing, and repairing of tangible personal
property requires sales tax be applied.
Commercial use of the property would be exempt
from sales tax under 1115(a)(9) and 1115(a)(21).
Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Sales of services are generally exempt from New York sales tax unless they are specifically taxable.
FREE EXTRA INFORMATION FOR YOU
The following is an advisory form
that covers services to commercial airlines: