Under section 1105(c) of the New York Tax Law, charges for a fashion stylist’s services are not subject to sales tax because they are not considered to be among the state’s enumerated taxable services. However, if in conjunction with providing services, a fashion stylist also purchases items that are permanently transferred to the client, the transaction is considered to be a sale of tangible personal property, and thus subject to tax. Taxable items include clothing, fashion accessories, props, and related merchandise necessary for use in the client’s fashion photography. If the fashion stylist delivers tangible personal property to a location outside of New York State, the sale of such property is not subject to New York sales tax regardless of the customer’s location. Furthermore, if the fashion stylist sells a single taxable item combined with nontaxable services, the entire amount charged to client is deemed to be taxable; unless the charges are separately stated on the client’s invoice. If the charges are reasonably and separately stated on the invoice, the receipts for the tangible personal property are taxable and the charges for services remain nontaxable. (TSB-A-06(33), New York Commissioner of Taxation and Finance, December 29, 2006)