New York airline services exempt.

The separately stated charges for certain services provided to commercial airlines in New York were not subject to sales and use tax. These services, which included emptying the aircraft’s lavatories, de-icing the aircraft, and cleaning the aircraft, were exempt because they were provided only to the commercial airline. Charges for the transportation of passengers by electronic carts or wheelchairs were also exempt from taxation because the provider of the services did not own the equipment used. Other charges for skycap, baggage handling and usher/escort services were exempt from taxation because they did not fall within the parameter of Sec. 1105(c), Tax Law. (Department of Taxation and Finance, Petition No. S030618B, December 29, 2003)

Posted on February 15, 2004