Internal prototype — noindexed, not linked from public navigation yet.

Statutes » New York » TAX Law » Article 28

N.Y. TAX Law § 1105-B

This is the official text of N.Y. TAX Law § 1105-B, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production

Official statutory text

§ 1105-B. Exemptions for certain parts, tools, supplies and services\nrelating to tangible personal property used or consumed in production.\nNotwithstanding any other provisions of this article: (a) Receipts from\nthe retail sales of parts with a useful life of one year or less, tools\nand supplies for use or consumption directly and predominantly in the\nproduction of tangible personal property, gas, electricity,\nrefrigeration or steam for sale by manufacturing, processing,\ngenerating, assembling, refining, mining or extracting shall be exempt\nfrom the tax imposed by subdivision (a) of section eleven hundred five\nof this article.\n (b) Receipts from every sale of the services of installing, repairing,\nmaintaining or servicing the tangible personal property described in\nparagraph twelve of subdivision (a) of section eleven hundred fifteen of\nthis article, including the parts with a useful life of one year or\nless, tools and supplies described in subdivision (a) of this section,\nto the extent subject to such tax, shall be exempt from the tax on sales\nimposed under subdivision (c) of section eleven hundred five of this\narticle.\n (c) Parts with a useful life of one year or less, tools and supplies\ndescribed in subdivision (a) of this section and services described in\nsubdivision (b) of this section shall be exempt from the compensating\nuse tax imposed by section eleven hundred ten of this article.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.