The question regarding tax deductible expenses for paid research reminded me of another tax matter that researchers in NY State should know. According to the NY State Department of Taxation, paid genealogical research is subject to NY State Sales Tax. This information may be found in Bulletin #TSB-M-10(7)S, Sales Tax, July 19, 2010, on page 3. This means that the NY researcher must obtain a NY State Sales Tax Certificate of Authority, in order to report the sales tax. I do not know if other states require that sales tax be collected on paid genealogical research, but it might be worth an investigation to make sure. Anne Slatin I like to pay taxes. With them I buy civilization. ---Oliver Wendell Holmes www.tomslatin.com
Have they refined that law to specify researchers who reside in or physically have presence in NY? (Presence as in a company based in one state but an office in NY. Or an out-of-state genealogist who works a weekend at a NY genealogy fair.) I ask because there was a BIG discussion on the old APG email list about the NY sales tax on genealogy services when the law first passed. The NY tax people were saying then that if the genealogist's client was in NY, but the genealogist resided/worked from another state, that the out-of-state genealogist had to pay sales tax to NY. Dee > On January 6, 2015 at 3:11 PM Anne Pratt Slatin via > <[email protected]> wrote: > > > The question regarding tax deductible expenses for paid research reminded me > of another tax matter that researchers in NY State should know. > According to the NY State Department of Taxation, paid genealogical research > is subject to NY State Sales Tax. This information may be found in Bulletin > #TSB-M-10(7)S, Sales Tax, July 19, 2010, on page 3. This means that the NY > researcher must obtain a NY State Sales Tax Certificate of Authority, in order > to report the sales tax. > I do not know if other states require that sales tax be collected on paid > genealogical research, but it might be worth an investigation to make sure. > Anne Slatin > > I like to pay taxes. With them I buy civilization. ---Oliver Wendell Holmes > www.tomslatin.com