If I commission an artist online to make digital art for me while I'm living in New York State, do I owe use tax?

[automaticcivilge]

Consider the following scenario:
- an artist on Twitter offers "commissions"
- I send them an idea and they draw it digitally
- I directly pay them the amount asked for with no mention of taxes
- I receive an image file via email with the artwork

Do I need to calculate use tax on the amount of money I sent to them?

[MaryK4 · Accepted solution]

Digital art is not tangible personal property so use tax should not apply.  Use tax applies if you buy tangible personal property and services outside the state and use it within New York State. Use tax does not apply to most services. Examples of services not subject to sales tax are capital improvements to real property, medical care, education, and personal and professional services. See Transactions that are not subject to sales tax for details.