| A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued. | ||
| See a separate numeric list of property tax and assessment administration publications |
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Number |
Title |
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|---|---|---|
| DTF-9.1 | Notice of Taxpayer Rights; formerly Notification of Your Right to Protest an Action Taken by the New York State Department of Taxation and Finance ( This form was combined into Form CMS-1-MN) |
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| NYS-50 |
Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax |
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| NYS-50-T | Publication NYS-50-T, New York State, New York City, and Yonkers Withholding Tables and Methods - has been replaced by three publications, listed below. Employers can choose to download the publication(s) they need by using the links below. |
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| NYS-50-T-NYS (1/13) |
New York State withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York State withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2013. |
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| NYS-50-T-NYC (5/11) | New York City resident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York City resident withholding. |
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| NYS-50-T-Y (1/13) |
Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. All the resident tax tables and methods have been revised for payrolls made on or after January 1, 2013. |
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| PUB-3 |
Guidebook of Resources For Tax Practitioners |
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| PUB-10-W | FAQs: New York State College Tuition Credit and Itemized Deduction. This publication has been discontinued and is no longer available . For more information, see College tuition credit or itemized deductions |
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| PUB-16 |
New York Tax Status of Limited Liability Companies and Limited Liability Partnerships |
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| PUB-20 |
New York State Tax Guide For New Businesses |
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| PUB-22 | FAQs: New York State's Real Property Tax Credit for Homeowners and Renters. This publication has been discontinued and is no longer available. For more information, see Real property tax credit |
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| PUB-24 |
Authorization for Foreign Corporations to Do Business in New York |
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| PUB-26 |
A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones | |
| PUB-27 |
What You Need to Know if You Hire Household Help - This publication has been replaced by Tax Bulletin Hiring Household Help (TB-MU-350) |
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| PUB-28 |
A Guide to Sales Tax for the Film Industry |
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| PUB-30 |
A Guide to Sales and Use Tax Incentives Within Empire Zones |
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| PUB-34 |
Sales Tax Advertising Issues |
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| PUB-35 |
New York Tax Treatment of S Corporations and Their Shareholders |
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| PUB-36 | General Information for Senior Citizens and Retired Persons - For tax year 2012 |
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| PUB-38 |
Your Rights as a Taxpayer. (This publication was combined into Publication 131) |
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| PUB-39 |
A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States | |
| PUB-41 |
Publication 41 has been discontinued. See TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases. |
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| PUB-46 | Common Reasons for Income Tax Adjustments Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. |
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| PUB-51 | Questions and Answers on New York State's Farmers' School Tax Credit [contains insert Publication 51.1] |
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| PUB-51.1 | Update to Publication 51 - This publication is being updated to reflect legislative changes. Except as explained in this update, all other issues addressed in Publication 51 remain valid. |
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| PUB-55 |
Designated Private Delivery Services |
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| PUB-58 |
Information for Income Tax Return Preparers - For tax year 2012 | |
| PUB-59 |
New York State Tax Relief for Victims of Terrorist Attacks |
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| PUB-66 |
Electronic Reporting of Form NYS-1 Information | |
| PUB-67 | Specifications for Reproduction of Metropolitan Commuter Transportation Mobility Tax Forms |
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| PUB-69 |
Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information | |
| PUB-72 |
Electronic Reporting of Form NYS-45 Information |
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| PUB-75 |
Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms |
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| PUB-76 |
Specifications for Reproduction of New York State Corporation Tax Forms |
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| PUB-77 |
Specifications for Reproduction of New York State Sales Tax Forms |
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| PUB-80 |
General Income Tax Information for New York State Residents. This publication has been discontinued and is no longer available. For more information, see filing information for residents. |
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| PUB-83 |
Specifications for Reproduction of New York State Employment Forms |
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| PUB-88 | General Tax Information for New York State Nonresidents and Part-Year Residents. This publication has been discontinued and is no longer available. For more information, see filing information for New York State nonresidents and part-year residents |
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| PUB-89 |
Innocent Spouse Relief (And Separation of Liability and Equitable Relief) |
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| PUB-94 |
New York State Tax Information - Should You Be Paying Estimated Tax in 2010?. This publication has been discontinued and is no longer available. For more information, see Filing estimated income tax |
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| PUB-99-B |
General Information on New York State and New York City Income Tax Credits for Businesses. This publication has been discontinued and is no longer available. For more information, see Income tax credits |
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| PUB-99-IND |
General Information on New York State and New York City Income Tax Credits for Individuals. This publication has been discontinued and is no longer available. For more information, see Income tax credits |
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| PUB-101 |
Frivolous Positions under the Personal Income Tax | |
| PUB-111 |
General Information on the Issuer's Allocation Percentage.This publication is no longer available. For information concerning the issuer's allocation percentage, see http://www8.tax.ny.gov/CIAP/ciapHome |
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| PUB-112 | General Information on New York State Tax Credits for Article 9-A Businesses. This publication has been discontinued and is no longer available. For more information, see Article 9-A tax credits |
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| PUB-125 |
The Collection Process - Procedures of the NYS Tax Department to Enforce Collection of Finally Fixed Tax Liabilities |
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| PUB-130-D |
The New York State Tax Audit - Your Rights and Responsibilities | |
| PUB-130-F | The New York State Tax Audit - Your Rights and Responsibilities |
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| PUB-131 |
Your Rights and Obligations Under the Tax Law | |
| PUB-132 |
Computer-Assisted Audits - Guidelines and Procedures for Sales Tax Audits |
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| PUB-135 | Consumer Bill of Rights Regarding Tax Preparers |
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| PUB-140-W | FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State? |
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| PUB-200 |
The Voluntary Disclosure Program | |
| PUB 210 | Change of Resident Status - Special Accruals (This publication is currently under revision. For information on how to file a bond or other acceptable security, see the instructions for Form IT-260.) |
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| PUB-220 |
Offer in Compromise Program | |
| PUB-223 |
Questions and Answers Concerning Tax Law Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating Use Tax Certification |
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| PUB-300 | New York State Tax Credits Available for Remediated Brownfields |
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| PUB-310-NY |
Information on New York's Earned Income Credits. This publication has been discontinued and is no longer available. For more information, see Earned income tax credit |
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| PUB-361 | New York State Income Tax Information For Military Personnel and Veterans |
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| PUB-420 |
Guide to the Metropolitan Commuter Transportation Mobility Tax |
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| PUB-508 |
Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton) | |
| PUB-509 |
Minimum Wholesale and Retail Cigarette Prices |
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| PUB-529 |
Guide for Law Enforcement Officials - Highway Use Tax, Fuel Use Tax, and Motor Fuel Tax |
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| PUB-532 |
New York State Registered Distributors of Petroleum Business Tax Fuels and Licensed Importing Transporters and Terminal Operators. This publication is reissued quarterly with monthly updates. |
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| PUB-536 |
International Fuel Tax Agreement (IFTA) A Guide for New York State Carriers |
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| PUB-538 |
A Guide to Highway Use Tax and Other New York State Taxes for Carriers. |
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| PUB-570 |
Information on the Alcoholic Beverages Tax - See Publications 570.1 and 571 for updated information on Publication 570. This publication is obsolete. See alcoholic beverages tax bulletins |
|
| PUB-570.1 |
Update to Publication 570, Information on the Alcoholic Beverages Tax. This publication is obsolete. See alcoholic beverages tax bulletins |
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| PUB-571 |
Alcoholic Beverages Tax Rates. This publication is obsolete. See alcoholic beverages tax bulletins |
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| PUB-573 |
New York State Registered Distributors of Beer. This publication is reissued quarterly with monthly updates. |
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| PUB-574 |
New York State Registered Distributors of Liquor and Wine. This publication is reissued quarterly with monthly updates. |
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| PUB-576 |
Transfer or Acquisition of a Controlling Interest in an Entity with an Interest in Real Property |
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| PUB-577 |
FAQs Regarding the Additional Tax on Transfers of Residential Real Property for $1 Million or More |
|
| PUB-603 |
Estate Tax Waivers. Pub 603 applies only to waivers and releases of liens for estates of individuals dying prior to February 1, 2000. See the instructions for Form ET-30, Application for Release(s) of Estate Tax Lien, for information regarding releases of liens for estates of individuals dying on or after February 1, 2000. |
|
| PUB-718 |
New York State Sales and Use Tax Rates by Jurisdiction - Effective December 1, 2010 |
|
| PUB-718-A |
Enactment and Effective Dates of Sales and Use Tax Rates |
|
| PUB-718-C |
Sales and Use Tax Rates on Clothing and Footwear - Effective March 1, 2013 |
|
| PUB-718-CS |
Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective June 1, 2013  |
|
| PUB-718-CS |
Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment - Effective March 1, 2013 |
|
| PUB-718-EZ |
Empire Zones Sales and Compensating Use Tax Refund Rates - Effective September 1, 2008 - also see TSB-M-10(6)S |
|
| PUB-718-F |
Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel - Effective March 1, 2012 |
|
| PUB-718-QZ |
Qualified Empire Zone Enterprise (QEZE) Sales and Use Tax Refund Rates - Effective September 1, 2009 |
|
| PUB-718-R |
Local Sales and Use Tax Rates on Residential Energy Sources and Services - Effective September 1, 2012 |
|
| PUB-718-S |
Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment Effective September 1, 2012 |
|
| PUB-750 |
A Guide to Sales Tax in New York State. See also Tax Bulletin Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). For information regarding Vendor Registration Forms see Important Vendor Registration Information. NOTE: The New Jersey/New York State Simplified Sales and Use Tax Reporting Program has ended. See N-10-8 for more information. |
|
| PUB-765 |
Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities |
|
| PUB-774 |
Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department: Questions and Answers |
|
| PUB-787 |
Revised - Chart for Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-5, Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication 787. |
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| PUB-790 |
Revised - Chart for Prepayment of Sales Tax on Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-6, Notice to Article 12-A Distributors of Motor Fuel Relating to Publication 790. |
|
| PUB-822 |
Taxable Status of Medical Equipment and Supplies, Prosthetic Devices and Related Items |
|
| PUB-825 | A Guide to Sales Tax in New York State for Broadcasters |
|
| PUB-831 |
Collection and Reporting Instructions for Printers and Mailers (For sales on and after December 1, 2010) |
|
| A Guide to Sales Tax for Automobile Dealers |
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| PUB-839 |
A Dealer’s Guide to Sales and Use Taxes on Long-Term Motor Vehicle Leases in New York State |
|
| PUB-840 |
A Guide To Sales Tax For Drugstores and Pharmacies See also TSB-M-01(5)S, Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York, TSB-M-00(6)S, Summary of the 2000 Sales and Compensating Use Tax Budget Legislation and TSB-M-00(3)S, Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
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| PUB-841 |
Sales Tax Information for Snowmobile Dealers |
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| PUB-843 | A Guide to Sales Tax in New York State for Exempt Organizations |
|
| PUB-845 |
Revocation of Tax Exempt Status of Identified Terrorist Organizations |
|
| PUB-845.1 |
Identified Terrorist Organizations |
|
| PUB-848 |
A Guide to Sales Tax for Hotel and Motel Operators For Information Regarding the New York City Hotel Occupancy Tax See New York City Hotel Room Occupancy Tax. (Note: This document is NOT a New York State Department of Taxation and Finance document.) |
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| PUB-851 |
A Guide to Sales Tax in New York State for Veterinarians |
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| PUB-852 |
Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise |
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| PUB-862 |
Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property |
|
| PUB-873 |
Sales Tax Collection Charts For Qualified Motor Fuel or Diesel Motor Fuel Sold at Retail |
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| PUB-880 |
Taxable and Exempt Foods and Beverages Sold at Retail Food Markets and Similar Establishments - This publication has been replaced by Tax Bulletin Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments (TB-ST-525). |
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| PUB-900 | Important Information for Business Owners |
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| PUB-902 |
Product Codes for Fuels |
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| PUB-903 |
Preliminary Certification List - Valid for purchases during the period of April 2012 through June 2012 |
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| PUB-908 |
Fuel Tax Rates (Tax Law - Articles 12-A and 13-A) |
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| PUB-908-CV |
Petroleum Business Tax Rates for Commercial Vessels - Effective January 1, 2013 |
|
| PUB-910 |
NAICS Codes for Principal Business Activity For New York State Tax Purposes. (For online code searches, click on the NAICS Code Lookup for NAICS Business Activity Codes) |
|
| PUB-911 |
Electronic Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats |
|
| TR-125 |
Instructions for Voluntary Dissolution of New York State Business Corporations |
|
| TR-194.1 |
Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation |
|
| TR-199 |
Surrender of Authority - Foreign Corporation |
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| For Form DTF-17, Application to Register for a Sales Tax Certificate of Authority, use the NAICS Code Lookup to locate the appropriate NAICS code for your sales tax registration. |
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| For 1998 through present Corporation Tax Returns, use the NAICS code from your federal tax return. If you do not have a federal return, select the code that best represents your primary business activity as reflected by your New York State gross receipts from Publication 910, NAICS Codes for Principal Business Activity for New York State Tax Purposes. | ||
Updated: May 15, 2013