2010 New York Code
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 2 - (1104 - 1112) IMPOSITION OF TAXES
1105-B - Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production.

§  1105-B.  Exemptions for certain parts, tools, supplies and services
  relating to tangible personal property used or consumed  in  production.
  Notwithstanding any other provisions of this article:  (a) Receipts from
  the  retail sales of parts with a useful life of one year or less, tools
  and supplies for use or consumption directly and  predominantly  in  the
  production    of   tangible   personal   property,   gas,   electricity,
  refrigeration  or  steam  for   sale   by   manufacturing,   processing,
  generating,  assembling,  refining, mining or extracting shall be exempt
  from the tax imposed by subdivision (a) of section eleven  hundred  five
  of this article.
    (b) Receipts from every sale of the services of installing, repairing,
  maintaining  or  servicing  the  tangible personal property described in
  paragraph twelve of subdivision (a) of section eleven hundred fifteen of
  this article, including the parts with a useful  life  of  one  year  or
  less,  tools  and supplies described in subdivision (a) of this section,
  to the extent subject to such tax, shall be exempt from the tax on sales
  imposed under subdivision (c) of section eleven  hundred  five  of  this
  article.
    (c)  Parts  with a useful life of one year or less, tools and supplies
  described in subdivision (a) of this section and services  described  in
  subdivision  (b)  of  this section shall be exempt from the compensating
  use tax imposed by section eleven hundred ten of this article.