New York Contractor Sales Tax 2026
Impuesto sobre ventas para contratistas en New York 2026. ¿La mano de obra está gravada? ¿Los materiales? Reglas reales del departamento de ingresos estatal.
New York sales tax rate for contractors
- Combined rate: 4% + local (~8.5% combined avg)
- Construction labor taxable: PARTIALLY - depends on contract type
- Tax authority: New York State Department of Taxation and Finance
How New York treats contractor labor
CAPITAL IMPROVEMENT to real property exempt (Form ST-124). REPAIR, MAINTENANCE, INSTALLATION labor on TPP taxable.
New York-specific rules
NY capital improvement vs. repair distinction critical. Form ST-124 (Certificate of Capital Improvement) must be obtained from customer to support exempt treatment. No statewide GC license; NYC has strict HIC requirements.
New York mechanics lien rights
Beyond sales tax, New York contractor billing must respect the mechanics lien deadline of 8 months from last work (residential); 4 months (commercial). Preliminary notice: Not required separately.
New York contractor licensing
No statewide GC license; NYC, Suffolk, Nassau, Westchester have local licensing. Board: https://www.dos.ny.gov.
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