**Lobbying at its Finest**

S. asked me today if medical services were taxed in NY. I looked on line. They aren't. But that is not what prompted me to write. It is what ELSE is tax exempt Here is a list, in no special order (imagine the lobbying efforts that resulted in these):

1. Receipts paid to a homeowners association by its membership for parking services.

2. Laundering, dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining.

3. Admission to live circus performances.

4. Services by funeral homes.

5. U.S. and N.Y. flags.

6. Certain military decorations

7. Certain items sold through coin operated vending machines.

8. Coin operated luggage carts.

9. Garage sales.

10. Milk crates purchased by a dairy farmer.

11. Certain race horses.

12. Copies sold through coin operated photocopying machines at fifty cents or less.

13. Wine furnished at a wine tasting.

14. Services performed to a qualifying barge

15. Certain coin-operated car wash services

16. Certain food and drink sold by a senior citizen housing community to its residents and their guests.

17. Gift shop sales at a veteran's home.

18. 75% of the admission charge to a qualifying place of amusement.

19 Certain portion of the admission charge to attend a roof garden or cabaret.

Source: NYS publication 850