A registered vendor for sales tax must charge sales tax on any equipment sold to a third party if the equipment is picked up or delivered to/from a New York location. Although equipment sales may not be in the ordinary course of business, i.e.: a masonry/home improvement contractor, as a registered vendor, the seller would be required to collect sales tax on the sales price unless an appropriate exemption form is received from the purchaser.
New York State is requiring purchasers of equipment from “private parties” to obtain a bulk sales certificate from New York State which will be approved upon the State approving the sale. Specifically the Tax Department will be reviewing the vendors status with respect to sales tax.