I found some information that may indicate that association libraries which charge patrons for faxes should collect sales tax.
This publication is the source of my inquiry: https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf
On page 25, under "Sales and Utility Services" there is mention of telephony and a reference to section 1105(b) of the Tax Law. The section of the law specifically mentions facsimile services, but only intrastate transmissions would be taxable.
However, page 6 states: "Agencies and instrumentalities include any authority, commission, or independent board created by an act of the New York State Legislature for a public purpose".
Examples of "agencies and instrumentalities" include:
• NYS Department of Taxation and Finance
• NYS Department of Education
• Association of Fire Districts of New York State
• Nassau County Village Officials Association
Since association libraries are chartered by NYS Dept. of Education, I wondered if association libraries would be exempt from collecting sales tax on faxes.
Thank you in advance for clarifying whether association libraries are exempt from collecting sales tax on faxes.