any chance there is a NYS sales tax expert on this forum

[schirallicpa]

I'm not a sales tax expert by any stretch of the imagination, and NYS sales tax does seem to take some imagination some times.

Client is in linen/laundry business.  Is required to pay tax when he buys linens.  Does not charge tax on most of his service.  He mostly provides linen service to hospitals, nursing homes, restaurants.  Occasionally private party.

Client is buying used equipment and used linens from another linen business that is retiring.  Lawyer calls me and says they have to pay sales tax on the equipment but asks if sales tax is paid on purchase of the used linens. 

[ILLMAS]

Not from NY but found this;

 

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a15_19s.pdf

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a81_14s.pdf

[schirallicpa]

Thank you.  I appreciate your posting those links.  I think the attorney in this case is trying to angle on the linens being used, and therefore the sales tax was already paid the first time they were purchased.  (We won't mention that sales tax was paid the first time the equipment was purchased.)  I think the answer is yes, especially since tax is exempt on the other end when he performs services.