Hotel Sales- Exempt
2 documents needed by a diplomat to purchase a hotel stay exempt from sales tax
What is a DOS exemption card and a complete DTF 950 form?
An exceptional computer resource that you are permitted to use to research any work-related question on your NYS issued laptop.
What is Google or Bing?
Carpet Tiles installed in an existing hotel
What does not qualify as capital improvement ?
Linens rented for a special event
What is a taxable purchase for a caterer?
Candy or soda purchased by the hotel for the marketplace store in the lobby
What is an example of a non taxable sale for resale?
180 consecutive days in NYC and 90 consecutive days elsewhere in New York State.
What is the length of stay needed to qualify for the residency exemption in NYC and elsewhere in NYS?
Someone to lean on for support and assistance while in the office or in the field
Who is my team leader?
Installation of new elaborate window treatments.
What does not qualify as capital improvement?
Tables and chairs that will be rented to customers with sales tax charged.
What is a taxable purchase by a caterer?
Room service- continental breakfast
What is a taxable sale/purchase?
Document(s) that should be kept by the hotel for a purchase by an exempt organization.
What is a completed Exempt Organization Exempt Purchase Certificate (ST 119.1)
AND
Payor of record documentation (i.e.: copy of a check or credit card from the exempt org; folio billed to organization)?
A place to find guidelines and cheat sheets and answers to tax related questions.
What is the Intranet page and or audit resources?
Installed new windows and doors in an existing hotel
What qualifies as a capital improvement?
Meeting room rented for the day. Lunch will not be provided. Coffee/tea, water and snacks to be provided at 10am and 2 pm?
What is a non-taxable sale by a caterer or a hotel?
Charge for crib rental
What is a taxable sale/purchase?
Properly completed Exemption Certificate ST-129
What is the form needed for a US or NY gov't employee to rent a hotel room tax free?
Person who works with and assists you and your team leader with complications or processing issues on your audits.
Who is your District Audit Liaison?
Bonus:
Do you know the name of your office's liaison?
Hard wood flooring that is purchased directly by a hotel from an online vendor without installation.
What does not qualify as a capital improvement?
(This is a material purchase without installation)
Installation of the hard wood flooring would be exempt as a capital improvement.
Banquet Room rented for a "celebration of life" for a deceased family member who was a minister of The Church of Life. There will be a religious service and a buffet luncheon to follow provided by the hotel.
What is a taxable sale?
Unless it is paid for by the church that presents an exempt organization certificate, then it would be an exempt sale.
Service charge on the room service bill that is paid directly to the hotel employee.
What is an example of a taxable sale or purchase?
Because it is not labeled as a gratuity It is labeled as a service charge.
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 or a diplomat that has an eagle card ?
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)
Upgrade to all rooms in an old hotel including freshly painted walls, new carpet and all new high-end furniture listed as completely renovated hotel
What does not qualify as a capital improvement?
Pastries and muffins purchased by a caterer for an employee breakfast meeting.
What is an exempt purchase?
Manicure at a hotel salon in Albany, NY.
What is an exempt sale/purchase?