Exempt Sales
A DOS Exemption card and a DTF-950
What is required for an exempt purchase by a diplomat?
An exceptional resource that should become your best friend.
What is google?
Carpet installed in an existing hotel
What is a purchase that does not qualify as capital improvement ?
Prepared food
What can a caterer purchase with a resale certificate?
Bottle of water from the minibar
What is an example of a taxable purchase/sale?
A company that reserves arranges for or furnishes hotel occupancy and sets the rate for the room .
What is a room remarketer?
Someone to lean on for support
Who is my team leader?
New elaborate window treatments
What does not qualify as capital improvement?
Tangible Personal Property other that food
(i.e. table linens.)
What are purchases that a caterer cannot make with a resale certificate?
Room service dinner
What is a taxable sale/purchase?
The number of consecutive days needed for permanent residency exemption in Albany and NYC?
What is 90 days in Albany and 180 days in NYC?
A place to find guidelines and cheat sheets.
What is the Intranet?
Installed new windows and doors in an existing hotel
What is an example of purchase that qualifies for capital improvement exemption?
Banquet room rented with catered food.
What is a taxable room rental?
Charge for parking on a NYC hotel receipt
What is a purchase subject to 18.375% tax?
Payer of record and an ST-119.1
What information is needed when an exempt organization makes a purchase?
Person to assist with complications or processing issues on your audits.
Who is your District Audit Liaison?
New windows and doors that are purchased directly by Hotel from an online vendor without installation.
What is an example of material that may be used in a capital improvement project but is subject to sales or use tax?
Assembly Room for a meeting with no food or drink provided.
What is a room rental that is not subject to tax?
Charge for a rollaway bed or a crib
What is an example of a taxable sale or purchase?
A person who can pay a hotel bill with a personal credit card and still be exempt.
Who is a Federal, NY State, or NY local government employee?
A powerful resource that can be found on the audit resources page under TFAB under training with hotel specific links.
What is a copy of this power point presentation ?(with appropriate links found on the last page)
Carpet installed in a brand new hotel
What is a purchase that qualifies as a capital improvement?
A food item often found at free breakfast that is not taxable to the hotel.
What are pastries. yogurt, fruit juice or milk...?
Manicure at a hotel salon
What is an example of a service that is only taxable in NYC?