NYS tax resources

 A Guide to Sales Tax for Broadcasters in New York State

Broadcasters are subject to numerous business taxes in New York State. Nonetheless, there are a specific sales tax exemptions afforded to local radio and televisions stations.  Foremost among the exemptions:

  • Exemption related to tangible personal property used or consumed to produce programs
  • Exemption related to tangible personal property used or consumed  to transmit programs
  • Exemption related to purchasing certain production or transmission services
  • Telecommunications and information services used for news

New York State has issued Publication 825: A Guide to Sales Tax in New York State for Broadcasters.  This is an excellent plain English explanation of the various sales tax exemptions applicable to broadcasters.   The guide can be found HERE.