N.Y. Tax Law § 1105-b: Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production

§ 1105-B. Exemptions for certain parts, tools, supplies and services

relating to tangible personal property used or consumed in production.

Notwithstanding any other provisions of this article: (a) Receipts from

the retail sales of parts with a useful life of one year or less, tools

and supplies for use or consumption directly and predominantly in the

production of tangible personal property, gas, electricity,

refrigeration or steam for sale by manufacturing, processing,

generating, assembling, refining, mining or extracting shall be exempt

from the tax imposed by subdivision (a) of section eleven hundred five

of this article.

(b) Receipts from every sale of the services of installing, repairing,

maintaining or servicing the tangible personal property described in

paragraph twelve of subdivision (a) of section eleven hundred fifteen of

this article, including the parts with a useful life of one year or

less, tools and supplies described in subdivision (a) of this section,

to the extent subject to such tax, shall be exempt from the tax on sales

imposed under subdivision (c) of section eleven hundred five of this

article.

(c) Parts with a useful life of one year or less, tools and supplies

described in subdivision (a) of this section and services described in

subdivision (b) of this section shall be exempt from the compensating

use tax imposed by section eleven hundred ten of this article.