New York State Department of Taxation and Finance recently issued an advisory opinion concerning the installation, rental, and dismantling of temporary pedestrian walkways for use with capital improvements when the price charged is a lump sum for all services and the rental.

If the scaffolding is a “temporary facility” at a construction site that is a necessary prerequisite to the construction of a capital improvement to real property, the lump sum of the rental and services would not be taxable. It the rental of the sidewalk bridge is separately charged, that charge would be subject to sales tax as a rental of tangible property.

The purchase of equipment or components of the scaffolding by the scaffolding company are subject to sales or use tax tax because such purchases are subject to purchase for resale.