The Executive Law defines tax expenditures as "features of the Tax Law that by exemption, exclusion, deduction, allowance, credit, preferential tax rate, deferral, or other statutory device, reduce the amount of taxpayers' liabilities to the State by providing either economic incentives or tax relief to particular classes of persons or entities, to achieve a public purpose."

From the list of tax expenditures for the Sales tax included in the report linked below (see table 5) identify 3 that you believe could be eliminated (ie you would argue the item should be taxable) and why.

Table 5 2022 New York State Sales and Use Tax Expenditure Estimates (2020-21 Total NY Sales and Use Tax Liability = $13,348 Million) (Millions of Dollars) Data Source History Forecast Reliability Tax Item Year(s) 2015 2016 2017 2018 2019 2022 Level Services NIA NA NIA NIA NIA NYA 5 1. Certain Information Services 2. Certain Information Services Provided Over the Telephone NIA NIA NIA 3. Services Performed on a Non-Trade Basis NIA NIA NIA NIA NIA 4. Laundering. Tailoring, Shoe Repair, and Similar Services 2017 84 0 86.0 84.0 85.0 86.0 98.0 48 5. Capital Improvement Installation Services 2015-19 530.0 581.0 618.0 644.0 672.0 753.0 AC B. Services Related to Railroad Rolling Stock 2015-2019 20 2.0 2.0 2.0 2.0 7. Services to Properly Delivered Outside New York NIA NIA NIA NIA NIA NIA 2015-2018 120 12.0 13.0 15.0 10.0 12.0 4A B. Municipal Parking Services 9. Parking and Garaging at a Private Residence 2015-2019 10. Certain Protective and Detective Services 2015-2019 40 11. Medical Emergency Alarm Call Services 2015 1.0 1.0 1.0 1.0 4C 12. Coin-Operated Car Wash Services 2017 6.0 8.0 3.0 9.0 11.0 4C 13. Trash Removal from a Waste Transfer Facility 2017 1.0 1.0 1.0 14. Transportation Services in Connection with Funerals 2015-2019 1.0 1.0 1.0 4C 15. Transportation Services Provided by Affiliated 2017 20.0 20.0 20.L 20.0 20.0 4C Livery Vehicles AC 16. Water and Sewer Line Protection Programs 2019 Food 2015-2019 1,295.0 1,430.0 1,495.0 1,494.0 1,626.0 1,896.0 17. Certain Food Products 7.0 9.0 4A 18. Food Sold to Airlines 2015-2019 6.0 7.0 2015-2019 189.0 166.0 164.0 167.0 18. Food Sold at School Cafeterias 168 0 197.0 4A 20. Food Purchased with SNAP Benefits 2015-2019 202 0 198.0 190 0 181.0 174.0 214.0 40 21. Water Delivered Through Mains or Pipes 2015-2019 104.0 106.0 1 10.0 111.0 116.0 143.0 2015-2019 36.0 38.0 38.0 40.0 42.0 51.0 22. Mandatory Gratuity Charges 23. Alcoholic Beverage Tastings 2016 24. Vending Machine Sales of Hot Drinks and Certain 140 15,0 15.0 16,0 20.0 40 Foods 2017 14.0 25. Vending Machine Sales of Candy, Juice, Soft 2016-2018 8.0 8.0 9.0 40 Drinks and Bottled Water 26. Food Sold at Senior Citizen Housing Communities 2015 Medical and Health 27. Drugs, Medicine, and Medical Supplies 2014-2018 1,267.0 1,301.0 1,367 0 1,4220 1,525.0 1.714.0 40 40 28. Breast Pump Parts and Supplies 2020 2014, 2018 3.0 6.0 7.0 9.0 29. Feminine Hygiene Products? 30. Eyeglasses, Hearing Aids and Prosthetic Aids 2015-2019 108 Q 205,0 211.0 220.0 230.0 259.0 40 2014-2016 41.0 42.0 44.0 45,0 45 0 50.0 31. Veterinarian Services 32. Drugs or Medicines Used in Farm Production? 2017 81SALES AND USE TAX Data Source History Forecast Reliability Tax Item Year(s) 2015 2016 2017 2018 2019 2022 Level 33. Service Dogs 2019 Energy 2015-2019 825.0 577.0 627.0 0'069 650.0 759.0 4A 343. Residential Energy 35. Fuel, Gas, Electricity, Refrigeration, and Steam Used in Research and Development and 140.0 98.0 101.0 114.0 110.0 128.0 4C Production 2014-2017 36. Fuel, Gas, Electricity, Refrigeration, and Steam 15.0 Used in Farming and Commercial Horse Boarding 2017 13 0 13.0 15.0 17.0 18 0 37. Gas and Electricity Used in Transmission, 2015-2018 B.0 B.L 10.0 4C Distribution and Storage 2015-2019 1.0 1.0 1.0 38. Residential Solar Energy Systems 4C 38. Commercial Solar Energy Systems 2015-2019 4C 40. Solar Power Purchase Agreements 2015 41. Commercial Fuel Cell Electricity Generating 40 Systems Equipment 2015 2.1 2.0 42. Electricity, Refrigeration, and Steam Sold by 4A Certain Cooperative Corporations 2015.2016 432. Automotive Fuel Receipts Exceeding Two Dollars 2015-2019 86 0 49.0 76.0 169.0 161.0 188 0 4A Per Gallon 14. Alternative Fuels 2015-2019 45. 620 Bio-Diesel Fuel 2015-2019 Transportation NIA NA NIA NA NIA NIA 5 46. Commercial Vessels 1.0 48 47. Vessels 2018 4.0 2.0 40 48. Barge Repairs 2017 49. Commercial Aircraft 2015-2019 24 0 26.0 27.0 28.0 26.0 29.0 40 2015 10,0 11.0 12.0 13,0 15.0 4C 50. General Aviation Aircraft? 2015-2017 131.0 101.0 118.0 114.0 111.0 122.0 4A 51. Fuel Sold to Airlines 52. Parts for Foreign Aircraft NIA NIA NIA NIA NIA N/A 6.0 6.0 6.0 6.0 6.0 AC 53. Services to Private Aircraft 2015-2018 50 NIA NIA NIA NIA 54. Intra-family Sales of Motor Vehicles 55. Motor Vehicles and Vessels Sold to Nonresidents NIA NA NIA NIA NIA N/A 56. Motor Vehicles Purchased Out-of-State by a 2015 4.0 4.0 4.0 4.0 5.0 40 Member of the Military Service 57. Rental of Trucks in Certain Cases NIA NA NIA NIA NIA NIA 32.0 23.0 23.0 28.0 31.0 58. Tractor-Trailer Combinations 2015-2019 24 0 AA 59. Sales of Property by Railroads in Reorganization 2015-2019 4.D 4A 60. Commercial Buses 2015-2019 48 61. Marine Terminal Facility Equipment 2016 4A 62. Ferry Boats 2016 Communication and Media 63. Interstate or International Telephone and 176.0 167.0 159.0 168.0 177.0 196.0 4A Telegraph Service 2014 473.0 517.0 517.0 546.0 577_0 639.0 4C 64. Internet Access Service 2014-2017 2014 422 0 383.0 401.0 412.0 416.0 461.0 AC 65. Cable Television Service 82