Where the operator of a New York auto sales showroom also maintains an auto body shop in New Jersey to perform repairs on customers’ damaged vehicles, the charges for auto body repairs are subject to New York State and local sales tax, even though the work is performed in New Jersey. Advisory Opinion, TSB-A-16(16)S (N.Y.S. Dep’t of Taxation & Fin., Apr. 28, 2016) (released June 2016). Charges for taxable repairs or other taxable services are subject to sales tax where the repaired or serviced property is delivered to a customer in New York. Since all vehicles on which repairs are made are delivered to customers at the New York auto sales showroom, the Department of Taxation and Finance ruled that sales tax will apply to the repair charges.