We contract fashion models from a modeling agency in New York City. Is this service subject to sales and use tax?


We understand your question to mean that you hire models, who then put on garments to display them, such as walking down a runway at a fashion show. Although some services are taxable in New York, such modeling services are not among them, according to New York State Department of Taxation and Finance's "A Guide to Sales Tax in New York State." See pages 17 - 19 in the publication, which can be accessed online athttp://www.tax.state.ny.us/pdf/publications/sales/pub750_804.pdf.

We also confirmed this with John Jablonski at the New York Department of Taxation, who said because this is not a service provided on tangible property, it is not subject to sales tax. Should you wish, you may reach the Department of Taxation yourself at 800.972.1233.

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