N.Y. Comp. Codes R. & Regs. tit. 20, ch. IV, subch. A, pt. 528 - Exemptions

  1. § 528.1 - General
  2. § 528.2 - Food and beverages
  3. § 528.3 - Water
  4. § 528.4 - Drugs and medicines; medical equipment and supplies
  5. § 528.5 - Prosthetic aids
  6. § 528.6 - Newspapers and periodicals
  7. § 528.7 - Farming and commercial horse boarding operations
  8. § 528.8 - Tangible personal property sold by a mortician, undertaker or funeral director
  9. § 528.9 - Commercial vessels
  10. § 528.10 - Fuel sold to an airline for use in its airplanes
  11. § 528.11 - Research and development
  12. § 528.12 - The flags of the United States of America and the State of New York
  13. § 528.13 - Machinery and equipment used in production; telephone and telegraph equipment; parts, tools and supplies
  14. § 528.14 - Tangible personal property sold through coin operated vending machines
  15. § 528.15 - Motor vehicles sold by a husband or wife to his or her spouse, or by a parent to his or her child, or by a child to his or her parent
  16. § 528.16 - Tangible personal property sold to contractors for use in erecting structures of tax exempt organizations
  17. § 528.17 - Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations
  18. § 528.18 - Tangible personal property sold by a contractor to a person other than an exempt organization
  19. § 528.19 - Sales at private residences
  20. § 528.20 - Cartons, containers, and wrapping and packaging materials and supplies
  21. § 528.21 - Telephony and telegraphy; telephone and telegraph service
  22. § 528.22 - Fuel, gas, electricity, refrigeration and steam and like services used in production
  23. § 528.23 - Services on tangible personal property which is delivered out of state
  24. § 528.24 - Services rendered by veterinarians
  25. § 528.25 - Sales by a railroad in reorganization
  26. § 528.26 - Tractors, trailers and semitrailers
  27. § 528.27 - Eligible food purchased with food stamps
  28. § 528.28 - Tangible personal property donated to exempt organizations
  29. § 528.29 - Precious metal bullion sold for investment

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. IV, subch. A, pt. 528

Statutory authority: Tax Law, §§ 171, 1101[b][19], [20], 1105[c][3] [vi], [5][iii], 1110, 1115, 1142, 1250

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