Sales Tax on a Boiler? What Happened to Capitol Improvment?

I have a stove dealer that wants to charge me sales tax on a Harman boiler VF3000.
Seems to me that it is a capitol improvment and I shouldn't be charged sales tax.

Does anyone know something different about this?

See page 8: http://www.tax.state.ny.us/pdf/publications/sales ... 62_401.pdf

It appears you would need a contractor to purchase the stove and install it.

There's another document here: http://www.tax.state.ny.us/pdf/1997/st/st124_797.pdf

Hi Syncmaster,

I am a Harman dealer and a retail hardware store owner here in New York so am familiar with the tax code. Bottom line is that you must pay tax on the stove itsself either through the contractor or directly when you purchase the furnace. You do not pay tax on the labor portion of the install. Here is the code read page 8.

If the contractor buys the furnace he must pay the tax but would include it with the price of the install so you don't pay the tax twice.

http://www.tax.state.ny.us/pdf/publications/sales ... 62_401.pdf

Steve

I don't think we charge tax to anyone outside of PA, if it is shipped to them.