The Department of Taxation and Finance has ruled that a jewelry manufacturer’s sales of “Certificates of Authenticity” confirming that a particular piece of jewelry is original and authentic are not subject to sales tax. Advisory Opinion, TSB-A-14(2)S (N.Y.S. Dep’t of Taxation & Fin., Jan. 23, 2014). While it concluded that the sale of Certificates of Authenticity was in essence the sale of an information service, the Department determined that the sale of the Certificates qualified for the exclusion from sales tax for the sale of information “which is personal or individual in nature,” and which is not incorporated into reports furnished to anyone other than the person who requested it.
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