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Real Property Capital Improvements and Repairs


State Taxation and Finance, Department of

Sales tax on contracting work done on real property is not always collected. If the work done is a capital improvement, it is exempt from sales tax. However, installation, repair, and maintenance work incurs a sales tax.

NYS Department of Taxation and Finance

RETT Return Processing
PO Box 5045
Albany, NY 12205-5045
Phone (518) 457-8637
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