Commercial HVAC Company: HVAC NYC

While the customer is exempt from paying sales tax on these construction services, the contractor must pay sales tax on materials and supplies used in the project. Green Ductors has provided residents and businesses in New York with a variety of HVAC services since it was founded in 2015. The company offers general HVAC cleaning, UV light installation, mini split system cleaning, air conditioning unit disinfection, and filter replacement. While capital improvements are exempt from sales tax, repair and maintenance services are typically taxable. Repair and maintenance work involves keeping the property in good working order and safety or restoring it to that condition. For example, replacing a damaged faucet or repairing a broken step would be considered taxable repair services.

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