Machinery, Equipment, Materials, and Services .
Machinery, Equipment, Materials, and Services Used in Production Tax Bulletin ST552 (TBST552) PrinterFriendly Version (PDF) Issue Date: November 26, 2014 Introduction. This bulletin explains how sales tax applies when manufacturers located in New York State purchase: machinery and equipment; raw materials; parts, tools, and supplies; services from subcontractors; and; services to machinery ...