• Businesses
• Online services
  • Account login & create account
  • Find sales tax rates
  • Use Sales Tax Web File
• Forms and instructions
• Sales tax
  • Sales tax home
  • Sales Tax Web File
  • Sales tax forms
  • Sales tax rates
• Withholding tax
• Corporation tax
• E-file mandate for businesses
  • Who the mandate applies to
  • Documents you must e-file
  • Penalties
  • E-file/payment methods
• Property taxes and assessments
• Other taxes and reporting requirements
• Start/expand/end a business
  • Start or buy a business
  • Expand a business
  • Close or end a business
• Make a payment
• Guidance, regulations & laws
• Audits/bills/collections
  • Audits/bills/collections home
  • Challenge Tax Department actions
  • Pay a bill (assessment)
  • Audit
  • Warrants, liens, levies, income executions
  • Offer in Compromise Program
  • Interest rates
  • Criminal prosecution
  • Power of attorney
  • New York State delinquent taxpayers
  • Voluntary Disclosure Program
  • Report tax evasion and fraud
• Late filing/late payment
• E-file software developers
• Doing business with us

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

Video: NYS Sales Tax
Rates and Jurisdictions



Video: Sales Tax Record
Keeping Requirements



Video: NYS Sales Taxable
Goods and Services



Video: NYS Sales Tax
Exemption Certificates



Video: NYS Sales Tax
Exempt Organizations

• Sales tax rates and identifying the correct local taxing jurisdiction

File and pay

• File sales tax returns
• Sales Tax Web File (the e-file mandate requires most taxpayers to Web File)
• PrompTax
• Sales tax forms and instructions current tax year (March 1, 2012 through February 28, 2013)
• Sales tax forms and instructions prior years and periods (February 29, 2012 and prior)
• Sales tax credits and refunds
• Sales tax penalties and interest
• Establish a segregated bank account

Taxable and exempt sales

• Products, services, and transactions subject to sales tax
• Exempt organizations and governmental entities
• Taxable Receipt - How Discounts, Trade-Ins, and Additional Charges Affect Sales Tax (TB-ST-860)

Register as a sales tax vendor

• Register as a sales tax vendor 

Business best practices

• Business Information for Sales Tax Purposes (TB-ST-75)
• Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)

• Establishing a segregated account for sales tax

Use tax

• Use Tax for Businesses (TB-ST-910)
• Use Tax for Individuals (Including Estates and Trusts) (TB-ST-913) 

Publications and guidance

• Guidance for specific types of businesses
• Sales tax publications (Pub) and bulletins (TB)
• Sales tax audits
• Business answer center FAQs
• Sales tax technical memoranda (TSB-M)
• Important notices (N-Notice) 
• Sales tax advisory opinions (AO)
• Sales tax guidances (NYT-G)
• Sales tax statistical reports
• Registered Sales Tax Vendor Lookup

Unpaid tax debt programs

• Installment payment agreement
• Voluntary Disclosure and Compliance program - eligible taxpayers who owe unpaid taxes may be able to avoid monetary penalties and possible criminal charges.
• Offer in Compromise Program - allows qualifying, financially distressed taxpayers the opportunity to put overwhelming tax liabilities behind them by paying a reasonable amount in compromise.

Other resources

• E-mail Subscription service
• Empire Zones Program