Do I pay sales tax to a subcontractor for labor in New York?

In New York, sales tax generally does not apply to labor charges for services, including those provided by subcontractors. However, if the subcontractor is providing tangible personal property along with their labor, the total charge may be subject to sales tax. It's important to verify the specific nature of the services and materials involved, as this can affect tax obligations. Always consult with a tax professional for the most accurate guidance based on your situation.