A technical memorandum has been issued by the New York State Department of Taxation & Finance explaining its revised sales tax policy regarding storage in transit provided as part of a transportation service otherwise exempt from sales tax. Revised Tax Department Policy on Storage in Transit, TSB-M-14(16)S (N.Y.S. Dep’t of Taxation & Fin., Nov. 17, 2014). Currently, storage in transit (which generally results from events that delay delivery to the customer’s destination) for a period exceeding 30 days is subject to sales tax. Storage for 30 days or less is not subject to sales tax as long as the service was provided by the mover in connection with the mover’s transportation of the goods. Under the revised policy, the Department will recognize storage in transit as incidental to the provision of an exempt transportation service, and thus as not taxable, under certain conditions, including that any charge for storage in transit made or identified prior to the commencement of the service must not exceed the transportation charge. The revised policy will apply to contracts for transportation services executed on or after January 1, 2015.