From the list of tax expenditures included in this report, argue why these should be taxable.

1- Laundering, Tailoring, Shoe Repair, and Similar Services.

2- Capital Improvement Installation Service.

3- Services Related to Railroad Rolling Stock

Table 5 2019 New York State Sales and Use Tax Expenditure Estimates (2017-18 Total NY Sales and Use Tax Liability = $13,600 Million) (Millions of Dollars) Data Source History Forecast Reliability Tax Item Year(s) 2012 2013 2014 2015 2016 2019 Level Services 1. Certain Information Services N/A N/A NA N/A N/A N/A 5 2. Certain Information Services Provided over the Telephone 3. Services Performed on a Non-Trade Basis N/A N/A N/A 5 N/A N/A N/A N/A N/A 5 4. Laundering, Tailoring, Shoe Repair, and Similar ices 2012 80.0 81.0 83.0 84.0 86.0 99.0 4B 2012 414.0 434.0 464.0 530.0 561.0 647.0 4C 5. Capital Improvement Installation Services 6. Services Related to Railroad Rolling Stock 2012-2016 2.0 2.0 2.0 2.0 2.0 2.0 4B Table 5 2019 New York State Sales and Use Tax Expenditure Estimates (2017-18 Total NY Sales and Use Tax Liability = $13,600 Million) (Millions of Dollars) Data Source History Forecast Reliability Tax Item Year(s) 2012 2013 2014 2015 2016 2019 Level Services 1. Certain Information Services N/A N/A NA N/A N/A N/A 5 2. Certain Information Services Provided over the Telephone 3. Services Performed on a Non-Trade Basis N/A N/A N/A 5 N/A N/A N/A N/A N/A 5 4. Laundering, Tailoring, Shoe Repair, and Similar ices 2012 80.0 81.0 83.0 84.0 86.0 99.0 4B 2012 414.0 434.0 464.0 530.0 561.0 647.0 4C 5. Capital Improvement Installation Services 6. Services Related to Railroad Rolling Stock 2012-2016 2.0 2.0 2.0 2.0 2.0 2.0 4B