2.
Re: Sales Tax May 15, 2008 1:34 AM
As for the first question, most services are not subject to NY state sales tax, but some services are (for example, the maintenance or repair of property). See NY State Dept. of Taxation and Finance Publication 750 for a complete list of services that are subject to sales tax.
If the service is subject to sales tax and is performed in New York, then sales tax would be collected even if the client resides in CA. If the service is (a) not subject to sales tax, or (b) subject to sales tax, but performed in CA -- then no sales tax would be collected.
As for the second question, in general, no -- NY state sales tax is not collected on products sold and shipped to addresses outside NY state. However, NY has agreements with CT and NJ that allow (encourage) New York businesses to collect CT and NJ sales tax on products shipped to those states (in part, because the tax would technically be due anyway if the product was brought back to NY for use). Again, see Pub.750 for more details.
Hope that helps.
