New York

Department of Taxation and Finance - Office of Tax Policy Analysis
Contact: Business Tax Information Center
Phone: 1-800-972-1233

New York’s sales and compensating use tax does not have a specific exemption for fund raising groups or sales. Rather, it provides a general exemption for any sale or amusement charge by a qualified exempt organization (generally IRC 501(c)(3) organizations) with the exception of:

• sales of tangible personal property made at a shop or store operated by the organization;
• sales of food or drink in or by a restaurant operated by the organization;
• sales of hotel occupancy; and
• sales of parking services.

For more information on these exemptions, see New York Tax Law, Chapter 60, Article 28, Section 1116(a) and 1116(b). Also see Sales and Use Tax Regulations, Part 529.