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Jonathan Tierney
Jonathan Tierney, Certified Public Accountant (CPA)
Category: Tax
Satisfied Customers: 307
Experience:  Tax Accountant at Praxair, Inc.
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I do automotive window tinting in NY on Island, Suffolk

Customer Question

hello. i do automotive window tinting in NY on Long Island, Suffolk County and im curious on the proper way to collect sales tax from my customers.
i have heard many different people saying that you are only supposed to charge sales tax on the material used and some saying to charge tax on the whole transaction.
is window tinting services in NYS taxable or just the material?
Thank You!
Submitted: 1 year ago.
Category: Tax
Expert:  Jonathan Tierney replied 1 year ago.

Hi, my name is ***** ***** my goal here is to provide you with the most complete and accurate answer possible.

According to the NYS Department of Taxation and Finance, auto body repair work is taxable for both the labor and parts charges. See this link to its site: http://goo.gl/0jsan8

The people that have told you that only the parts are taxable are probably thinking of improvements or repairs to real property, where only the parts are taxable. If you tint the windows in a house or other building, only the materials would then be taxable.

I hope this answers your question. Please let me know if I can clarify anything or answer any additional questions. Thanks, Jonathan

Customer: replied 1 year ago.
Well I'm not repairing the windows on the car I'm only applying a film to the existing windows. Would this be a difference since I am enhancing an asset that already exists?
Expert:  Jonathan Tierney replied 1 year ago.

Here is a link to a question asked of the NYS Dept of Taxation and Finance: http://goo.gl/1KvJmc. In this case the business was applying film to windows that made them stronger. However, in this case the department stated that unless the film was applied as part of a replacement of the window, the application of the film would not be considered an "improvement." Furthermore, the rule that makes labor charges for "improvements" exempt from tax is when they are done to real property, houses and other buildings. A automobile is personal property so the exemption for improvements would not actually apply at all.